UOE data collection
on formal education
Manual on concepts, definitions and
classifications
VERSION OF 11th of July 2016
MONTREAL, PARIS, LUXEMBOURG 2016
UOE 2015 M anual ver. 0
UN ESCO-UI S / OECD / EUROSTAT
D ata Collection on formal education
M anual on concepts, definitions and classifications
TABLE OF CONTENTS
INTRODUCTION
3
CHAPTER 1: COVERAGE
1.1.
1.2.
1.3.
1.4.
1.5.
1.6.
1.7.
1.8.
1.9.
General information
Formal initial education
Formal adult education
Early childhood education programmes
Special needs education
Vocational or technical education
Geographical coverage
Educational expenditure
Alignment of data on students enrolled, educational finance, and educational personnel
CHAPTER 2: CROSS-CUTTING CONCEPTS
2.1.
2.2.
2.3.
2.4.
2.5.
2.6.
2.7.
2.8.
2.9.
2.10.
Levels of education
Programme orientation
Fields of education
Type of educational institutions
Grade
Part-time/full-time classification and conversion to full-time equivalents
Age
International learning mobility (internationally mobile students, new entrants and graduates)
Region
Foreign languages
CHAPTER 3: STATISTICAL UNITS
3.1.
3.2
3.3.
3.4.
3.5.
3.6.
3.7.
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5
5
6
6
7
9
10
10
12
16
17
17
19
21
23
26
27
31
32
34
34
36
36
37
37
38
40
46
47
Students enrolled
Repeaters
New entrants
Graduates and First-time graduates
Educational personnel
Class size
Expenditure
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I N TROD UCTI ON
This manual presents the concepts, definitions and classifications used for the UOE data
collection. It constitutes the conceptual and methodological background of the UOE data
collection
The objective of the joint UNESCO-UIS/ OECD/ EUROSTA T (UOE) data collection on
education statistics is to provide internationally comparable data (mostly at national level, w ith
some insights at the subnational level) on key aspects of formal education systems, specifically on
the participation and completion of education programmes, as w ell as the cost and type of
resources dedicated to education.
Countries participating in the UOE data collection co-operate to gather the information,
to develop and apply common definitions and criteria for the quality control and verification of
the data.
Countries are committed to making all reasonable efforts to report their data according to
the definitions, classifications, and coverage specified in the current document. Where deviations
from international standards, estimations, or data aggregations are necessary, it is essential that
these be documented correspondingly. The documentation of data is an integral part of the data
collection and is of crucial importance for the credibility of international education statistics. In
addition to the metadata asked for in the different questionnaires, EU, EFTA and EU candidate
countries provide standard data quality reports as requested by Commission Regulation (EU) No
912/ 2013.
The UOE data collection is administered jointly by the United Nations Educational,
Scientific, and Cultural Organization Institute for Statistics (UNESCO-UIS), the Organisation for
Economic Co-operation and Development (OECD), and the Statistical Office of the European
Union (EUROSTA T). These are referred to as the data requesters in this manual.
The UOE data collection tables are organised by topic and by the statistical units for which data
are collected (students enrolled, new entrants, graduates, educational personnel, class size and
expenditure).
The preparation of the data collection tables is guided by the search for a common
denominator betw een UNESCO-UIS, OECD and EUROSTA T. This common denominator is
reflected in the UOE tables on students, new entrants, graduates, educational personnel, finance,
class size and the ISCED mappings. In addition there are OECD and EU specific tables introduced
by the European Commission (EUROSTA T). These tables cover data on population, regional
enrolment and on foreign language learning. These OECD and EU specific parts of the UOE data
collection are managed by OECD and Eurostat respectively.
EU and candidate countries do not have to complete DEM -1: "Total population by
sex and age-group" as the demographic data used for these countries will come from the
Eurostat Demographic database at national and regional level.
UIS-UOE countries are also not expected to complete DEM 1 as the demographic
data used for these countries are sourced from the United Nations Population Division
(UNPD).
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Table 1. List of countries by EU and OECD relevance
OECD relevance
EU relevance
Which countries
Number
OECD M ember
-
A ustralia, Canada, Chile, Israel, Japan,
Republic of Korea, M exico, New Zealand,
United States of A merica
9
OECD M ember
EU M ember
A ustria, Belgium, Czech Republic, Denmark,
Estonia, Finland, France, Germany, Greece,
H ungary, Italy, Ireland, Latvia, Luxembourg,
Netherlands, Poland, Portugal, Slovakia,
Slovenia, Spain, Sw eden, United Kingdom
22
-
EU M ember
Bulgaria, Croatia, Cyprus, Lithuania, M alta,
Romania
6
OECD M ember
EFTA 1
country
Iceland, Norw ay, Sw itzerland
3
OECD M ember
Candidate
Turkey
1
-
Candidate
FYR of M acedonia, Serbia
2
-
EEA country
Liechtenstein
1
UIS-UOE countries
India, Indonesia
2
Non-OECD
member but INES
participant
Brazil, Russian Federation
2
A ll data collection tools are available on the Eurostat Education, Training and Culture
Statistics public w eb site at the address:
https://circabc.europa.eu/w/browse/2a63f000-691a-4aa5-b4aa-d5f9c0a00ff8
Complementary to this manual, each questionnaire includes practical guidelines and the
main relevant validation rules.
1
European Free Trade Association. Iceland is an EU candidate country since 2010.
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CH APTER 1: COV ERAGE
1.1.
G EN ERAL I N FORM ATI ON
This data collection covers formal education programmes that represent at least the
equivalent of one semester (or one-half of a school/ academic year) of full-time study and are
provided w ithin the reporting country’s ow n territory.
Formal education is institutionalised, intentional and planned and provided by public
organizations and recognised private bodies. It consists primarily of initial education designed for
children and young people before their first entry to the labour market. It also includes other types
of education such as vocational, special needs and adult education provided they are recognised
as part of the formal education system by the relevant national education authorities.
The data collection covers all of a country’s formal domestic educational activity (i.e.
formal education provided w ithin its own territory) regardless of ow nership or sponsorship of the
institutions concerned (whether public or private, national or foreign) or of the education delivery
mechanism (w hether face-to-face or at a distance).
In particular, all students studying w ithin the country, including internationally mobile
students from abroad, should be included in the statistics of the reporting country. Students w ho
have left the reporting country to study abroad should not be included even w here such students
are partially- or fully-funded by national or sub-national authorities.
By contrast, formal educational activities which take place abroad – for example, in
institutions run by providers located in the reporting country or study abroad by students
originating from the reporting country – should be excluded.
The data collection covers formal education w hich takes place entirely in educational
institutions or is delivered as a combined school- and work-based programme providing the
school-based component represents at least 10% of the study over the whole programme. Entirely
w ork-based training is excluded.
The programmes w hich should be reported in this data collection include:
a. programmes provided w ithin the country’s territory i.e. domestic educational
activity
b. programmes representing at least one semester of full-time study;
c. school-based or combined school- and work-based programmes;
d. formal initial education in early childhood education programmes, pre-primary,
primary and secondary schools, colleges, polytechnics, universities and in other postsecondary institutions;
e. formal adult education recognised by the relevant national education authorities;
f. vocational or technical education and special needs education;
g. distance education (especially at the tertiary level);
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h. formal education in public (or state) and in private schools, colleges, polytechnics or
universities;
i. both full-time and part-time formal education; and
j. education provided in the reporting country of all students w hether citizens or noncitizens.
k. formal education at all levels provided in educational institutions organised by
M inistries other than the M inistry of Education (for example, H ealth, A griculture,
Social A ffairs, Defence)
The education programmes covered by the data collection should be classified according
to the levels and fields of education defined in the 2011 revision of the International Standard
Classification of Education (ISCED 2011). Detailed information is provided in the Joint
UIS/OECD/EUROSTAT ISCED Operational M anual.
.
The follow ing is a set of basic definitions that helps to define the scope and coverage of
this data collection.
1.2.
FORM AL I N I TI AL ED UCATI ON
I nitial education is the education of individuals before their first entrance to the labour
market, i.e. w hen they will normally be in full-time education. It thus targets individuals who are
regarded as children, youth and young adults by their society. It typically takes place in
educational institutions in a system designed as a continuous educational pathw ay.
Formal education is institutionalised, intentional and planned through public
organizations and recognised private bodies. Formal education programmes are thus recognised
as such by the relevant national education authorities or equivalent authorities, e.g. any other
institution in cooperation w ith the national or sub-national education authorities. Formal
education consists mostly of initial education.
1.3.
FORM AL AD ULT ED UCATI ON
Adult education is specifically targeted at individuals w ho are regarded as adults by
their society to improve their technical or professional qualifications, further develop their
abilities, enrich their know ledge w ith the purpose to complete a level of formal education, or to
acquire, refresh or update their know ledge, skills and competencies in a particular field. This also
includes w hat may be referred to as ‘continuing education’, ‘recurrent education’ or ‘second
chance education’.
In most countries adult education is not recognised as part of the formal education
system and should therefore be excluded from this data collection. Formal adult education
programmes included in this data collection may be designed as second chance programmes for
youth or adults and offered in the same or similar formal settings as initial education. They do not
have the same typical entry age as equivalent programmes in initial education and may have a
different, usually shorter, duration.
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Formal adult education programmes should be assigned to the most appropriate ISCED
levels. They should not be treated as a separate level of education.
1.4.
EARLY CH I LD H OOD ED UCATI ON PROGRAM M ES
Tables ENRL1A -INST, ENRL2-A GE& FP, ENRL3-A GE& P request data on pupils enrolled in early
childhood education programmes. PERS and FIN A NCE questionnaires also request data on early
childhood education.
Early Childhood education programmes2 (ISCED level 0) are typically designed w ith a
holistic approach to support children’s early cognitive, language, physical, social and emotional
development and to introduce young children to organised instruction in an institutionalised
setting. A t this level, programmes are not necessarily highly structured but are designed to
provide an organised and purposeful set of learning activities in a safe environment. They allow
children to learn through interaction with other children under the guidance of staff/ educators,
typically through creative and play-based activities.
Early Childhood education programmes are usually school-based or otherw ise
institutionalised for a group of children. A s the institutions authorised to provide ISCED level 0
programmes vary betw een jurisdictions (e.g. centre-based, community-based, home-based), to be
reported in the UOE collection both the programme and the mode or institution of delivery should be
recognised w ithin the respective early childhood education system.
Particular care should be given to programmes delivered from home-based settings – if
the programme being delivered meets the criteria as set out in the ISCED-2011 manual and
delivery from a private home is recognised under the respective regulations, it should be included
in UOE data reporting. By contrast, ISCED level 0 excludes purely family-based arrangements that
may be purposeful but do not meet the ISCED definition of a ‘programme’. A lso excluded are
learning activities delivered from private homes or other institutionalised centres that are outside
the jurisdiction of an appropriate national early childhood education authority or regulatory body,
regardless of w hether the activities are organised into the style of an approved early childhood
education programme.
A long w ith an intentional child-development and educational focus, a key defining factor
of Early Childhood education programmes is the sustained intensity and duration of delivery of
intentional educational activities. These are w hat differentiate ISCED level 0 from other
programmes, such as childcare and occasional, after hours or vacation care. To be included in
UOE data reporting the intentional educational component of ISCED level 0 programme must also
meet the equivalent of an intensity of at least 2 hours per day; and a duration of at least 100 days a
year. Note that this is a minimum intensity/ duration and it is possible for both the intentional
educational portion of programmes and the programmes themselves to exceed this.
If a programme meets the requirements set out in this manual and enrolled children are
expected to experience intentional educational activities for at least the above intensity/ duration,
the programme may in its entirety be deemed an educational programme for reporting purposes,
even where the programme includes additional activities that are somewhat less educationallyfocussed. Where exact information on the intensity/ duration of a programme’s intentional
educational components is not available, institution opening hours or programme delivery hours
should not be used as a proxy to determine a programme’s inclusion in ISCED level 0 reporting. In
2
For more guidance on Early Childhood Education programmes, please see the Appendix A available on
CIRCABC: UOE Manual Appendix A
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these cases, estimation of the typical or intended intensity/ duration of the programme’s
intentional educational properties should be used.
Care should be taken to distinguish betw een the intensity/ duration of the intentional
educational components of ISCED level 0 programmes, the expected intensity/ duration of
attendance of enrolled children and the opening hours of the institutions which provide them, as
they are not necessarily the same. Programmes should be excluded of UOE data reporting if the
expected attendance of enrolled children is less than the above minimum intensity/ duration,
regardless of both the hours or days that the programme is available or the intensity/ duration of
the provision of intentional educational content.
.
Examples of programmes to be excluded from UOE reporting include:
 programmes where attendance can be ad-hoc or of a drop-in style where individual children
will not experience a continuity of structured learning opportunities,
 short-duration programmes such as vacation care which may have an educational curriculum
but not a sustained period of instruction or learning opportunities,
 programmes with intentional educational properties but with no minimum level of attendance,
such as where parents are free to choose an intensity and duration of their child’s attendance
that does not meet the ISCED level 0 criteria
 early childhood services which are open for extended hours and providing intentional
educational activities throughout these hours, but do not require a minimum
intensity/duration of attendance or enrolment of children
Early Childhood education programmes target children below the age of entry into
ISCED level 1. There are tw o categories of ISCED level 0 programmes: ISCED 010 - early
childhood educational development and ISCED 020 - pre-primary education. ISCED 010 has
intentional educational content designed for younger children (typically in the age range of 0 to 2
years), w hilst ISCED 020 is typically designed for children from age 3 to the start of primary
education (ISCED level 1). If occasionally children below the age of 3 are accepted in ISCED 020,
also the younger children could be included. ISCED 010 is introduced as a new category in ISCED
2011 and is not covered by ISCED 1997. Pre-primary education (code 020) corresponds exactly to
level 0 in ISCED 1997.
Some Early Childhood education programmes span the tw o sub-categories of ISCED 0
(i.e. education programmes for children aged 0 to the start of ISCED 1). These integrated early
childhood education programmes need special consideration for classification. For programmes
divided into years, stages or cycles: the distinction is based primarily on the educational properties
of the programme. Where no subdivision of the programme exists, classification into the two
categories should be based on the ages of the participants. For UOE data reporting purposes, data
for children below 3 years of age should be reported as ISCED 010; data for children aged 3 to the
starting age for ISCED 1 should be reported as ISCED 020. Data on enrolments, personnel and on
finance need to be adjusted according to this coverage. For example, this may involve estimation
of expenditures and personnel at levels 010 and 020 respectively.
Where the Child Care components are distinctly separate from Early Childhood
Education components (for example, the tw o components are offered as individual programmes
that must be enrolled in separately), the Child Care components must be excluded from reporting.
For example, programmes that provide only childcare (supervision, nutrition and health) are
excluded from UOE reporting. H ow ever, it should be noted that it is acceptable to include in UOE
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reporting integrated programmes w here the non-educational portion is greater than the
educational portion, so long as the educational portion meets the criteria in this manual.
Early Childhood education programmes should be included in, recognised or approved
by a regulatory framew ork. A regulatory framew ork for ISCED level 0 programmes is defined as
legislation, guidelines, standards or instructions issued or recognised by w hichever relevant
authority governs the provision of education programmes to very young children (e.g. a ministry
of education, other relevant ministry or affiliated institution). The regulatory framew ork may (but
is not limited to) describe or designate the learning opportunities (pre-determined learning
objectives or a specific set of educational tasks) provided to young children, set out the
pedagogical qualifications, training or accreditation required by any person delivering an
education programme to children in the years prior to primary school, as w ell as regulating
providers.
Early Childhood education programmes are often delivered by staff of varying levels of
qualification, depending on their role in the institution in w hich they are employed. For the
purposes of reporting, reference should be made to the relevant regulatory framew ork (as defined
above) for detail on requirements for persons providing or delivering an education programme to
children in the years prior to primary school (such as pedagogical qualifications, training or
accreditation at various staffing levels).
The beginning of compulsory education is not a sufficient criterion to distinguish ISCED
level 0 programmes from ISCED level 1 programmes, even though this may be the case in some
education systems. H ow ever, w ith the exception of the difference in the target age and type of
learning targeted, ISCED 1 programmes w ill generally automatically meet ISCED level 0 criteria
(educational properties, institutionalised setting, intensity and duration, regulatory framew ork,
trained staff). For the purposes of UOE data reporting, countries should report all children under 6
years of age in ISCED level 0, except for w here the national starting age for ISCED 1 is younger or
in the case of individual children w ho start ISCED 1 at an earlier-than-usual age.
A t ISCED 0, the boundary betw een formal and non-formal education is not as clear as it
is for other ISCED levels. A s a proxy measure, programmes may be included in ISCED level 0
reporting if they meet the main ISCED level 0 criteria (see ISCED-2011 operational manual).
Further, the subsidiary criteria of staff qualifications and existence of a regulatory framew ork may
also help in distinguishing formal early childhood education programmes from non-formal ones.
In UOE data reporting, as w ith other ISCED levels, only formal education programmes should be
reported in the UOE data collection.
Organised instruction for children w ith special needs should also be included at this level
if either the participants are of a similar age to other students enrolled in early childhood
educational development or pre-primary education, or if the instructional content is at a
significantly low er level than that of the first years of primary education. This may include in
particular education provided in hospitals or in special schools or training centres.
1.5.
SPECI AL N EED S ED UCATI ON
Students and personnel involved in special education should be included in all tables of the
ENRL, EN TR, GRA D and PERS and FIN-STUDENTS questionnaires. How ever, students w ith
special needs should be excluded from CLA SS questionnaires.
Special needs education is designed to facilitate learning by individuals w ho, for a w ide
variety of reasons, require additional support and adaptive pedagogical methods in order to
participate and meet learning objectives in an education programme.
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Formal special needs education is treated similarly to other initial education
programmes provided the main aim of these programmes is the educational development of the
individual.
Programmes in special needs education may follow a similar curriculum to that offered
3
in the parallel regular education system but they take individual needs into account by providing
specific resources (e.g. specially-trained personnel, equipment or space) and, if appropriate,
modified educational content or learning objectives. These programmes can be offered to
individual students w ithin already-existing education programmes or as a separate class in the
same or separate educational institutions.
A ll students in special education programmes should be assigned to specific ISCED
levels, either directly or by estimation. They should not be treated as a separate level of education.
1.6.
V OCATI ON AL OR TECH N I CAL ED UCATI ON
Data on vocational and technical education programmes w ithin the scope of the data collection
should be reported in all tables from ENRL, ENTR, GRA D, PERS, CLA SS and FINA NCE
questionnaires.
V ocational education is designed for learners to acquire the know ledge, skills and
competencies specific to a particular occupation, trade, or class of occupations or trades.
Vocational education may have w ork-based components. Successful completion of such
programmes leads to labour market-relevant vocational qualifications acknow ledged as
occupationally-oriented by the relevant national authorities and/ or the labour market.
Formal vocational education programmes are covered by this data collection provided
they are delivered either as entirely school-based programmes or as combined school- and w orkbased programmes in w hich the school-based component represents at least 10% of the total study
over the w hole programme. Entirely w ork-based training is excluded.
Experience show s that for combined school- and w ork-based programmes the coverage
of w ork-based components in national data collections is uneven. In order to ensure comparability
across countries, the reporting of student numbers should fully include participation in the w orkbased components, as part of combined or hybrid systems, w hile teaching staff (or trainers) of this
component should alw ays be excluded. Similarly, the financing of w ork-based components should
not be reported in education finance statistics.
1.7.
G EOGRAPH I CAL COVERAGE
The UOE data collection covers all of a reporting country's domestic educational activity (i.e.
w ithin its ow n territory) regardless of ow nership or sponsorship of the institutions concerned and
the education delivery mechanism. This has implications for the special cases listed below .
3
Regular education is initial education designed for individuals without special educational needs.
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• D istance learning/e-learning involving two countries: Students from country A who
are enrolled w ith institutions in country B but w ho remain residing in country A
should be reported in the statistics of country B and not in the statistics of country A .
• Commuting students: Commuting students are students w ho cross a national border
on a daily basis in order to follow an education programme in another country.
Commuting students, as for distance learning students, w ho are enrolled w ith
institutions in country B but reside in country A should be reported in the statistics of
country B.
• I nternationally mobile students in short exchange programmes (of at least 3 months
but less than one academic year) w ho remain enrolled in their home institution
(country A ) and w here credits for successful completion of the study abroad (country
B) are aw arded by the home institution. Students in such exchange programmes do
not obtain their qualifications from the host institution abroad but at their home
institution where they originally enrolled and should be reported by the country in
w hich they are enrolled.
• Foreign campus: A n institution in country A may have a campus or out-post in
country B (i.e. a foreign campus). Country B should report the enrolments and finance
for the foreign campus in the same manner as it reports activities of its domestic
educational institutions. The mobile status of the students at these campuses should be
determined as for all other students.
Foreign campuses that in practice do not accept students from the host country (for
example schools provided for the children of military personnel based outside their
home country) should be treated in the same w ay as other foreign campuses.
A lthough, in practice, the host country may not have access to the data to report such
students, their numbers are not likely to be statistically significant. In cases w here it is
not possible in practice to report these students, this should be noted.
•
European schools: European schools are schools established to provide education to
children of personnel of the European Institutions and leading to the European
Baccalaureate. Other children may be admitted subject to the availability of places and
must pay fees. It is a unique system that implements a form of cooperation betw een the
M ember States and betw een them and the European Commission.
Countries in w hich there are European schools should report the enrolments, entrants,
graduates, personnel and finance data in the same manner as for foreign campuses i.e.
like activities of its domestic educational institutions. European schools should be
considered as private institutions.
Pupils/ students in European schools should be excluded from data collection on
language learning.
Please note that all the particular cases should be treated according to the same criteria as
all other students. Consequently there is no need to identify the above mentioned particular cases.
They are only listed to eliminate any doubt about their treatment.
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1.8.
ED UCATI ON AL EXPEN D I TURE
FRAM EWORK FOR ED UCATI ON AL EXPEN D I TURE
The data collection on education finance and expenditure covers expenditure from all sources on
formal education. This includes government expenditure, including expenditure from all
government ministries and agencies financing or supporting education programmes; and
expenditure from international and private sources. Tables FIN1-SOURCE and FIN2-NA TURE
request data on educational expenditure.
Data on education finance and expenditure should be reported for the same programmes
as for students, teaching staff and graduates. This means they should cover spending on formal
education programmes w hich are delivered w ithin the national territory, irrespective of the
citizenship of students enrolled in these programmes.
Expenditure should be reported w hether it is on instructional or non-instructional
educational institutions, public or private.
Expenditure on education includes expenditure on core educational goods and services,
such as teaching staff, school buildings, or school books and teaching materials, and peripheral
educational goods and services such as ancillary services, general administration and other
activities.
Ideally, for the purposes of international comparison, educational expenditure should be
defined as goods and services purchased. H ence, the UOE financial tables should only cover
expenditure on a w ell-defined and comparable set of goods and services related to educational
programmes w ithin the scope of this data collection.
In practice, how ever, national data collections have educational institutions as their
defining units rather than the educational goods and services, reflecting the traditional interest in
how much schools, colleges and universities cost, and how much of that is paid for by the
government. But w hilst an institutional dimension is important for the finance data, it is
problematic for international comparisons because some of the goods and services provided by
educational institutions in one country may in fact be provided outside educational institutions in
another country. Furthermore, it is often difficult to neatly separate out the educational and noneducational goods and services offered by institutions. It is necessary therefore to consider a
framew ork for educational finance data that is built around three dimensions:
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•
The type of goods and services provided or purchased (core and peripheral goods
and services);
•
The service provider (educational and other institutions (e.g. bus company)) and
•
The source of funds that finance the provision or purchase of these goods and
services (public, private and international sources).
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Figure 1 presents the matrix underlying the reporting for the UOE data collection. In
order to determine the coverage of this data collection, educational expenditure first needs to be
classified according to the three dimensions explained above: type of goods and services; location
of service provider and source of funds.
The coverage of this data collection, as show n in Figure 1, can be summarised as follow s:
• Direct public, private and international expenditure on educational institutions;
• Private expenditure on educational goods and services purchased outside
educational institutions;
• Subsidies to students from government and other private entities; plus
• Transfers and payments to other private entities.
A ll (public and private) educational expenditure on formal education is covered,
regardless of w hether it is spent on institutions or on transfers to private entities, either for living
costs or for educational services.
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Figure 1.
Framework for educational expenditure
Type of goods and services
Location of service providers
I nside educational institutions
Outside educational
institutions
Public funds
Subsidised private
Educational core goods and
services
(books, materials,
extra tuition)
Subsidised private
Private funds
Private funds
(tuition fees, other private entities)
Educational
peripheral
goods and
services
R& D
Public funds
Private funds (other private entities)
N oninstruction
Public funds
Subsidised private
(living costs, transport, …)
A ncillary services: (meals, transport to
schools, housing on the campus)
Subsidised private
Private funds (fees for services)
Private funds
Legend:
Public funds
Private funds
(net of
subsidies)
Public subsidies
to private
entities
Expenditure not within the scope of this data collection
The row s in figure 1 reflect the different goods and services provided to students or
purchased by students.
Educational core goods and services:
-
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The first row , labelled “ educational core goods and services” , includes all
expenditure that is directly related to instruction and education. It covers all
expenditure on teachers, maintenance of school buildings, teaching materials, books,
tuition outside schools, and administration of schools.
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-
The second row , labelled “ R& D ” (Research and Development) covers all
expenditure related to R& D. For the purposes of the education indicators, only R& D
carried out in educational institutions needs to be taken into account. This category
normally applies only to tertiary education.
-
The third row labelled “ non-instruction” covers all expenditure broadly related to
student living costs or services provided by institutions for the general public.
The columns in figure 1 reflect the location of the different service providers in relation to
educational institutions (i.e. inside or outside educational institutions).
-
The first column, “ inside educational institutions” , covers expenditure on
educational institutions. Educational institutions include teaching institutions and
non-teaching institutions, such as ministries, local authorities and student unions.
-
The second column, “ outside educational institutions” , covers expenditure on
educational services purchased outside institutions, e.g. books, computers, external
tuition, etc. It also deals w ith student living costs and costs of student transport not
provided by educational institutions.
The third dimension in the framew ork – sources of funds – is represented by the shading
in the diagram.
-
Public sector and international agencies sources of funds are indicated by
horizontally shading
-
H ouseholds and other private entities are indicated by the dark shading
-
Private expenditure on education that is subsidised by public funds is indicated by
the vertically shading.
The w hite, un-shaded cells indicate the parts of the framew ork that are excluded from the
coverage of the data collection on finance.
A CCOUN TI N G PRI N CI PLES
In keeping w ith the system used by many countries to record government expenditures
and revenues, the UOE educational expenditure data are compiled on a cash accounting rather
than an accrual accounting basis. That is to say that expenditure (both capital and current) is
recorded in the year in w hich the payments occurred. This means in particular that:
•
Capital acquisitions are counted fully in the year in w hich the expenditure occurs;
•
Depreciation of capital assets is not recorded as expenditure, though repairs and
maintenance expenditure is recorded in the year it occurs;
•
Expenditure on student loans is recorded as the gross loan outlays in the year in
w hich the loans are made, w ithout netting-off repayments from existing borrow ers.
One noted exception to the cash accounting rules is the treatment of retirement costs of
educational personnel (see section 3.7.1.1.3.8) in situations w here there are no (or only partial) ongoing employer contributions tow ards the future retirement benefits of the personnel. In these
cases countries are asked to impute these expenditures in order to arrive at a more internationally
comparable cost of employing the personnel.
A consequence of the accounting basis used is that sharp fluctuations in expenditure can
occur from year to year ow ing to the onset or completion of school building projects w hich, by
their nature, are sporadic.
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1.9.
A LI GN M EN T OF D ATA ON STUD EN TS EN ROLLED , ED UCATI ON AL FI N AN CE, AN D
ED UCATI ON AL PERSON N EL
Where the coverage of the data on students enrolled, educational finance, and educational
personnel differs, the differences must be indicated in tables PERS1-STUD and FIN-STUDENTS.
These tables collect data on the number of students enrolled by level of education w ith some
breakdow ns by type of programme and by type of institution w ith a coverage aligned to the
personnel and finance data.
.
For example, if the statistics on educational finance do not cover expenditures for a particular type
of institution, then the students enrolled in this type of institution should be excluded from Table FINSTUDEN TS. Similarly, if the data on educational personnel do not cover certain types of programmes or
delivery mechanism (e.g. distance education) then the students enrolled in these programmes should be
excluded from Table PERS1-STUD.
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CH APTER 2: CROSS-CUTTI N G CON CEPTS
2.1.
LEVELS OF ED UCATI ON
The data reported should be disaggregated by the levels of education defined in the 2011
revision of the International Standard Classification of Education (ISCED 2011). ISCED classifies
education programmes by their content using tw o main cross-classification variables: levels of
education and fields of education. Detailed information is provided in the Joint
UIS/OECD/EUROSTAT ISCED Operational M anual.
Education programmes should first be classified by level according to the ISCED 2011
criteria.
Levels of education are an ordered set grouping education programmes in relation to
gradations of learning experiences, as w ell as the know ledge, skills and competencies w hich
each programme is designed to impart. The ISCED level reflects the degree of complexity and
specialisation of the content of an education programme, from foundational to complex.
The levels in ISCED 2011 are defined below :
Early childhood education (I SCED level 0) provides learning and educational
activities w ith a holistic approach to support children’s early cognitive, physical, social and
emotional development and introduce young children to organized instruction outside of the
family context to develop some of the skills needed for academic readiness and to prepare them
for entry into primary education.
Primary education (I SCED level 1) provides learning and educational activities
typically designed to provide students w ith fundamental skills in reading, w riting and
mathematics (i.e. literacy and numeracy) and establish a solid foundation for learning and
understanding core areas of know ledge and personal development, preparing for low er
secondary education. It focuses on learning at a basic level of complexity w ith little, if any,
specialisation.
Lower secondary education (I SCED level 2) is typically designed to build on the
learning outcomes from ISCED level 1. Usually, the educational aim is to lay the foundation for
lifelong learning and human development upon w hich education systems may then expand
further educational opportunities. Programmes at this level are usually organized around a
more subject-oriented curriculum, introducing theoretical concepts across a broad range of
subjects.
Upper secondary education (I SCED level 3) is typically designed to complete
secondary education in preparation for tertiary education or provide skills relevant to
employment, or both. Programmes at this level offer students more varied, specialised and indepth instruction than programmes at low er secondary education (ISCED level 2). They are
more differentiated, w ith an increased range of options and streams available.
Post-secondary non-tertiary education (I SCED level 4) provides learning experiences
building on secondary education, preparing for labour market entry as w ell as tertiary
education. It typically targets students w ho have completed upper secondary education (ISCED
level 3), but w ho w ant to increase their opportunities either to enter the labour market or
progress to tertiary education. Programmes are often not significantly more advanced than
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those at upper secondary education as they typically serve to broaden – rather than deepen –
know ledge, skills and competencies. It therefore aims at learning below the high level of
complexity characteristic of tertiary education.
Tertiary education (I SCED levels 5 to 8) builds on secondary education, providing
learning activities in specialised fields of education. It aims at learning at a high level of
complexity and specialisation. Tertiary education includes w hat is commonly understood as
academic education but also includes advanced vocational or professional education.
Level completion and access
ISCED 2011 categorises education programmes and qualifications according to the
outcomes and destinations to w hich successful completion of the programme (or the resulting
qualification) can lead.
It is necessary to distinguish betw een the successful completion of an education
programme and the completion of an I SCED level. A t most ISCED levels, ISCED 2011
distinguishes betw een programmes w hich are sufficient for level completion and those w hich
are not.
Successful completion of an education programme is the achievement of the learning
objectives of the programme typically validated through the assessment of acquired know ledge,
skills and competencies. Successful completion of a programme is usually documented by the
aw ard of an educational qualification.
Completion of an I SCED level is the successful completion of an education programme
sufficient for level completion:
A t ISCED levels 1 and 4-8, the successful completion of a programme meeting the
content and minimum duration criteria for the given level is considered as level completion.
A t ISCED levels 2 and 3 the successful completion of any programme granting
access to programmes at higher ISCED levels (i.e. ISCED level 3 in the case of ISCED level 2
programmes and ISCED level 5, 6 or 7 in the case of ISCED level 3 programmes) is counted as
level completion as is the completion of any terminal programme meeting the content,
minimum duration (2 years) and cumulative duration criteria for the respective ISCED level (i.e.
8 years since the start of ISCED level 1 in the case of ISCED level 2 programmes and 11 years in
the case of ISCED level 3 programmes).
Every programme can, in theory, be successfully completed even if it does not lead to any
formal qualifications but not all programmes are sufficient for completion of the ISCED level. This
can occur w here there is a sequence of short programmes w ithin an ISCED level or w here there
are programmes w hich are substantially shorter than the typical duration of the given level.
D uration of the programme is one of the main criteria for completion of an ISCED level:
Programmes representing the normal duration of the ISCED level w ill usually be sufficient for
completion of the I SCED level. A t ISCED levels 2 and 3, ISCED 2011 provides for a third category
of completion: programmes sufficient for partial level completion. In order to be classified as
sufficient for partial level completion at ISCED levels 2 or 3, programmes need to represent:
a.
at least 2 years of study w ithin the ISCED level; and
b.
at least 8 years (ISCED level 2) or 11 years (ISCED level 3) of cumulative study since the
start of ISCED level 1.
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ISCED 2011 further categorises programmes w hich are sufficient for level completion at
ISCED levels 2-4 into those w hich give direct access to higher ISCED levels and those which do
not. A t ISCED level 3 ‘higher ISCED level’ means ISCED levels 5, 6 or 7. ISCED level 3
programmes w hich only give access to ISCED level 4 are classified as sufficient for level
completion w ithout access to higher ISCED levels.
Education programmes and corresponding qualifications can thus be classified into four
categories:
• Insufficient for level completion (w ith no access to higher ISCED levels);
• Partial level completion (w ith no access to higher ISCED levels). This category applies
only at ISCED levels 2 and 3;
• Level completion w ithout access to higher ISCED levels; and
• Level completion w ith access to higher ISCED levels.
2.2.
PROGRAM M E ORI EN TATI ON
In ISCED 2011, the orientation of a programme is a dimension used at levels 2 to 5, w ith
the possibility to use it at ISCED levels 6 to 8. The tw o categories of orientation of programmes at
4
ISCED levels 2-5 are: general and vocational.
A t tertiary education levels (ISCED levels 6-8), the terms ‘academic’ and ‘professional’
can be used in place of 'general' and 'vocational' respectively. ISCED 2011 does not yet define
'academic' and 'professional' more precisely but opens up the possibility to use national definitions
if they exist. A t ISCED level 5, the definitions of 'general' and 'vocational' education w ill be used
until definitions of 'academic' and 'professional' have been developed.
In ISCED 2011, the concept of 'pre-vocational' (used in previous ISCED 97) has been
abandoned. Programmes of 'pre-vocational' orientation in ISCED97 should be reported as 'general'
in this data collection.
General programmes
General education programmes are designed to develop learners’ general know ledge,
skills and competencies, as w ell as literacy and numeracy skills, often to prepare participants for
more advanced education programmes at the same or a higher ISCED level and to lay the
foundation for lifelong learning. These programmes are typically school- or college-based. General
education includes education programmes that are designed to prepare participants for entry into
vocational education but do not prepare for employment in a particular occupation, trade or class
of occupations or trades, nor lead directly to a labour market-relevant qualification.
Vocational programmes
Vocational education programmes are designed for learners to acquire the know ledge,
skills and competencies specific to a particular occupation, trade, or class of occupations or trades.
Such programmes may have w ork-based components (e.g. apprenticeships, dual-system
education programmes). Successful completion of such programmes leads to labour market4
Please note that once international definitions are agreed the terms at ISCED 5 will be changed to 'academic' and 'professional'.
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relevant, vocational qualifications acknowledged as occupationally-oriented by the relevant
national authorities and/ or the labour market.
Both general and vocational programmes can contain some courses or subjects that are
common to both programmes. For example, a vocational programme may contain courses on
mathematics or the national language which are also taught to students in general programmes.
When reporting data on certain statistical units, in particular education personnel, by programme
orientation it is the classification of the programme that determines the orientation and not
the subject being studied or taught.
The distinction between school-based and combined school- and work-based vocational
programmes
Table EN RL1A -INST requests data distinguishing betw een school-based and combined schooland w ork-based programmes.
A t the upper secondary level and the non-tertiary post-secondary level, “ vocational
programmes” are further divided into “ school-based programmes” and “ combined school and
w ork-based programmes” on the basis of the amount of training that is provided in-school as
opposed to training in the w ork place.
In distinguishing between school-based and combined school- and w ork-based
programmes, classification should be made according to the amount of training provided in
school.
In school-based programmes instruction takes place (either partly or exclusively) in
educational institutions. These include special training centres for vocational education run by
public or private authorities or enterprise-based special training centres if these qualify as
educational institutions. These programmes can have an on-the-job training component, i.e. a
component of some practical experience at the w orkplace.
Programmes should be classified as school-based if at least 75 per cent of the curriculum
is presented in the school environment (covering the w hole educational programme) or through
distance education.
Programmes are classified as combined school- and work-based if less than 75 per cent of
the curriculum is presented in the school environment or through distance education. The 75 per
cent cut-off point should be regarded as a general guideline that may need to be operationalized
differently across countries. These programmes include:
apprenticeship programmes organised in conjunction w ith educational authorities
or educational institutions that involve concurrent school-based and w ork-based training; and
programmes organised in conjunction w ith educational authorities or educational
institutions that involve alternating intervals of attendance at educational institutions and
participation in w ork-based training (programmes of training in alternation, sometimes referred
to as “ sandw ich” programmes).
Note that programmes of dual-system apprenticeship usually are considered part of
upper secondary (ISCED 3) education, but other programmes under this heading may be
classifiable not only as ISCED 3 but also as ISCED 4 to ISCED 6.
The amount of instruction provided in-school should be counted over the w hole
duration of the programme.
A n institution providing school- and w ork-based programmes is classified as either
public or private according only to the school-based component.
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Classification of teachers by level or orientation of education programme
Tables PERS2-INST, PERS3-A GE and PERS4-M A NA request data on teachers by level and
orientation of educational programmes.
Teaching staff often w ork in more than one level or orientation of education programme.
They may have more than one function, w hich makes their classification difficult. The separate
collection of staff statistics for “ general/ academic” education and “ vocational/ professional”
education therefore poses several conceptual and technical problems in countries w here the direct
classification of teachers by the level or orientation of the education programmes they teach is not
possible. The follow ing recommendation is made:
In classifying teachers by orientation, the criterion should be the characteristics of the
education programme and not the subjects that the teacher teaches.
If countries do not have a reporting system w hich classifies teachers directly by level and
orientation of the programmes they teach, then, for the purpose of reporting head-count data,
teachers should be pro-rated according to the time they are assigned to the corresponding levels
and type of educational programmes. That is, teachers teaching in different types of programmes
should be divided proportionally to the number of their contractual w orking hours. If studentteacher ratios are know n, these can be used in order to pro-rate teachers. For the reporting of fulltime equivalents, teachers should be apportioned according to their contractual w orking time in
the respective programmes.
In some countries teachers are classified by their qualification as either teachers of
general or of vocational programmes so that the allocation is straightforw ard.
2.3.
FI ELD S OF ED UCATI ON
Tables ENRL4-FIELD, ENRL5-M OB& FIELD, ENTR3-FIELD, GRA D5-FIELD and GRA D6 –
M OB& FIELD request data by fields of education.
Please note that from data collection 2016 (reference year 2015) onw ards, the Eurostat' s
Fields of Education and Training 1999 (FOET 1999) are replaced by the new classification ISCED
Fields of Education and Training 2013 (ISCED-F 2013).
The fields of education used in the UOE data collection instruments are the fields of
education and training defined in the UNESCO document: International Standard Classification of
Education: Fields of Education and Training 2013 - Detailed field descriptions, available at the follow ing
address on Circabc:
ISCED-F 2013 (fields of education and training)
(UUNESCO documents are also available online here: ISCED Fields of Education and Training
(ISCED-F 2013) and ISCED Fields of Education and Training 2013 (ISCED-F2013), the M anual to
accompany the International Standard Classification of Education 2011)
The same classification by field of education is used for all levels of education. The fields
of education are not defined w ithin levels, but are independent of levels. It is recognised, how ever,
that not all fields appear at all levels.
Fields of Education and Training are defined as the subject matter taught in an
education programme.
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The rationale of the classification for fields of education and training is the subject content
approach. The fields are determined by closeness in subject matter content. They are aggregated to
narrow and broad fields, based on ‘know ledge closeness’.
The distinction betw een fields does not take into account the personal purposes of the
participation in the programmes (e.g. pleasure, leisure, to get a job etc.)..
The follow ing criteria are used in priority order w hen trying to decide ‘closeness in
subject matter content’:
•
Theoretical content, w hich is by far the most important criteria.
•
Purpose of learning,
•
Objects of interest,
•
M ethods and techniques,
•
Tools and equipment.
The main broad fields are the follow ing:
•
Generic programmes and qualifications
•
Education
•
A rts and H umanities
•
Social Sciences, Journalism and Information
•
Business, A dministration and Law
•
Natural Sciences, M athematics and Statistics
•
Information and Communication Technologies
•
Engineering, M anufacturing and Construction
•
A griculture, Forestry, Fisheries and Veterinary
•
H ealth and w elfare
•
Services
Students, new entrants and graduates not classifiable by field of education should be
allocated to the category “ Field of education unknow n or unspecified” .
For problematic areas for classifying the field of education please refer to UN ESCO documents
on I SCED -F 2013.
NB: For the attention of EU, EFTA and EU candidate countries: In application of
Commission Regulation n° 912/ 2013 of 23 September 2013, the third level of detail of fields of
education is required in the Enrolments and Graduates questionnaires (please refer to the specific
questionnaires for more practical information).
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2.4.
T YPE OF ED UCATI ON AL I N STI TUTI ON S
2.4.1.
BASIC DEFI NITION OF ED UCATI ON AL I NSTITUTI ON S
This data collection covers all educational institutions w ithin the reporting country.
Educational institutions are defined as entities that provide either educational core or
peripheral goods and services to individuals and other educational institutions.
Remark:
Even if an entity is classified as an educational institution, this does not imply that all of
its expenditure is included.
.
M ost obvious examples are general-purpose units of public authorities. In their case, expenditure
needs to be broken dow n by function in order to identify educational expenditure. Other entities which are
clearly deemed to be educational institutions may provide, besides instruction, services that do not fall
under the scope of the UOE data collection, e.g. child care services.
2.4.2.
I NSTRUCTI ONAL AN D N ON -I NSTRUCTIONAL ED UCATI ON AL I NSTITUTI ONS
Educational institutions can be either instructional or non-instructional institutions.
I nstructional educational institutions are those that provide educational programmes for
students as their main purpose (e.g. schools, colleges, universities) that fall w ithin the scope of
education statistics. Such institutions are normally accredited or sanctioned by the relevant
national education authorities or equivalent authorities. Educational institutions may also be
operated by private organizations, such as religious bodies, special interest groups or private
educational and training enterprises, both for profit and non-profit.
N on-instructional educational institutions are educational institutions that provide
education-related administrative, advisory or professional services for individuals or other
educational institutions, although they do not enrol students themselves.
Remark:
Whether or not an entity qualifies as an educational institution is not contingent upon
w hich public or private authority (if any) has responsibility for it.
.
For example, tertiary institutions are classified as educational institutions regardless of
w hich ministry or other authority may have ultimate responsibility for them. In some cases, the
M inistry of A griculture or Defence might have responsibility.
Non-Instructional educational institutions include the following entities:
Entities administering educational institutions: institutions such as national, state, and
provincial ministries or departments of education; other bodies that administer education at
various levels of government (e.g. administrative offices of local education authorities and
education officers of municipalities); and analogous bodies in the private sector (e.g. diocesan
offices that administer Catholic schools, and agencies administering admissions to universities).
Entities providing support services to other educational institutions include institutions
that provide educational support and materials as w ell as operation and maintenance services for
buildings. These are commonly part of the general-purpose units of public authorities.
Entities providing ancillary services: separate organisations that provide such educationrelated services as vocational and psychological counselling, placement, transportation of
students, and student meals and housing. General-purpose units of public authorities (States,
municipalities) in many countries provide maintenance and ancillary services such as student
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transport administration. A lthough they cannot be defined as educational institutions as a w hole,
the expenditure and personnel committed to the education-related services they provide are
included in the data collection. In that sense, general-purpose units of public authorities are
treated as educational institutions to the extent that they provide services to schools or students.
2.4.3.
CLASSIFYIN G BETWEEN PUBLIC AN D PRIV ATE I NSTI TUTI ONS
Tables ENRL1A -INST, ENRL1B-IN ST, GRA D1-INST, FIN-STUDENTS, FIN1-SOURCE, FIN2NA TURE, PERS1-STUD, PERS1-INST and CLA SS1 request data distinguishing betw een public
and private institutions.
2.4.3.1.
BASIC CLASSIFICATION CRITERIA
Educational institutions are classified as either public or private. Private institutions are
further classified betw een government dependent private and independent private institutions.
The classification betw een public and private is made according to w hether a public
agency or a private entity has the overall control of the institution and not according to w hich
sector provides the majority of the funding. Overall control is decided w ith reference to w ho has the
pow er to determine the general policies and activities of the institution including the appointment
the staff and officers managing the school and, w here relevant, the majority of members of the
governing body. Overall control w ill usually also extend to the decision to open or close the
institution. A s many institutions are under the operational control of a governing body, the
constitution of that body w ill also have a bearing on the classification.
A n institution is classified as public if it is controlled and managed:
•
Directly by a public education authority or agency of the country w here it is located
or,
•
Either by a government agency directly or by a governing body (council, committee
etc.), most of w hose members are either appointed by a public authority of the
country w here it is located or elected by public franchise.
A n institution is classified as private if:
•
It is controlled and managed by a non-governmental organisation (e.g. a church, a
trade union or a business enterprise, foreign or international agency), or
•
Its Governing Board consists mostly of members not selected by a public agency.
Remarks:
Classification criteria: In classifying educational institutions as either public or private,
only the school-based component of combined school- and w ork-based programmes is
considered. Similarly, for the classification of students enrolled in public or private institutions,
only the school-based component of combined school- and w ork-based programmes is
considered.
.
For example, if a student performs the school-based component in a public school and the
work-based component in a private enterprise, the enrolment for this student is reported under the
“public” heading.
Source of funds: The extent to which an institution receives its funding from public
or private sources does not determine the classification status of the institution betw een public and
private. It is possible, for example, for a privately managed school to obtain all of its funding from
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public sources and for a publicly controlled institution to derive most of its funds from tuition fees
paid by households.
Ownership: The issue of w hether or not a public or private body ow ns the buildings
and site of a school is not crucial to the classification status. The term “ ownership” may refer to the
ownership of school buildings and site, or alternatively ow nership of the institution in the sense of
ultimate management control. Only in the latter sense is ow nership a relevant concept in
classifying institutions.
Regulation: Privately managed but publicly funded schools may be subject to some
regulation or control by public authorities, but these institutions are nevertheless classified as
private, provided that they are ultimately subject to private control. Public regulation may extend
to areas such as curriculum, staffing appointments, admissions policies, and other matters. In
practice, publicly regulated private schools may pose problems of classification in cases w here the
extent of regulation is on a par w ith that of publicly controlled schools. This may especially be the
case at tertiary level w here institutions may be autonomous and self-governing but subject to
considerable public control. Control over such functions as the selection and dismissal of staff, the
setting of curricula, the examination and testing of students, and the admission of students may be
shared betw een a public authority and a Governing Board. A lso, it is not uncommon for private
schools in many countries to be required to teach a national curriculum and be subject to more or
less the same regulations as public schools, in return for public funding of these schools.
Nevertheless, in all of these cases, if the school is privately managed as defined above it should be
classified as private.
Legal basis: In the case of some institutions, a legal basis for its foundation may exist
in a Public Charter, Deed of Trust, or even legislation enacted by Parliament. In general, the legal
instrument on w hich the institution is founded affects its classification status only to the extent
that such a legal instrument enables a public authority to exercise ultimate authority or control
over the institution. The issue of public recognition or licensing of private schools should not be
confused w ith the issue of overall control.
2.4.3.2.
DIFFICULT CASES FOR CLASSIFICATION BETWEEN PUBLIC A ND PRIVATE INSTITUTIONS
Public authorities in many countries lay dow n minimum conditions for private
schools (both Government-Dependent and Independent) in relation to curriculum or
qualifications of staff. In deciding on borderline cases, pertinent data must be compared to that of
other countries
Some countries have autonomous, self-governing universities, nonetheless ow ned
and managed by self-perpetuating governing boards made up of private members that are
publicly chartered and considered to be performing a “ public” function. Nevertheless, these
institutions should be classified as private.
In other cases, a public agency may have granted so much educational and fiscal
autonomy to individual schools (sometimes vesting authority in school governing boards
composed of private members) that few significant elements of public control or governance
remain. Nevertheless, these institutions should be classified as public as it w as the choice of the
public agency w hich had overall control to grant additional freedom to the schools.
In still other cases, the degree of public regulation of nominally privately ow ned and
managed institutions may be so great that few vestiges of private decision-making authority
remain. Nevertheless, these institutions should be classified as private.
- European schools should be classified as private institutions, because they are not
directly controlled or managed by a public education authority or agency of the country w here
they are located. In fact, they are managed by an intergovernmental institution, the Board of
Governors, pursuant to a distinct international treaty. They are classified as private independent
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institutions, because they receive less than 50% of its core funding from the government agencies
of the host countries (most of its funding 59% comes from the European Commission’s operating
budget).
2.4.3.3.
CLASSIFYIN G BETWEEN GOVERNM ENT DEPENDENT A ND INDEPENDEN T PRIVATE INSTITUTIONS
The terms “ government-dependent” and “ independent” refer only to the degree of a
private institution's dependence on funding from government sources; they do not refer to the
degree of government direction or regulation.
A government-dependent private institution is one that either receives at least
50 per cent of its core funding from government agencies or one w hose teaching personnel are
paid by a government agency – either directly or through government.
A n independent private institution is one that receives less than 50 per cent of its core
funding from government agencies and whose teaching personnel are not paid by a government
agency.
The “ Core funding” refers to the funds that support the basic educational services of the
institutions. It therefore EXCLUD ES:
-
Funds provided specifically for research projects,
-
Payments for services purchased or contracted by private organisations, or
-
Fees and subsidies received for ancillary services, such as lodging and meals.
Tuition fees and other fees paid to institutions by students are not considered government funds unless
the fees are financed by government scholarships or loans to the students or households and the student
has no choice but to use the fee in that class of institution.
The classification of institutions as government-dependent or independent is made for classes of
institutions rather than for individual institutions.
.
For example, if a country has a number of church-affiliated upper secondary schools,
the determination depends on w hether such schools in general, receive a majority of their core
funding from government sources. If the answ er is yes, all the schools in the category are
considered to be government-dependent, even if it happens that some individual schools in the
class receive less than a majority share of core funds.
2.5.
G RAD E
Tables ENTR4-G1& A ge, ENRL7-REP and EN RL8-INIT request data on grades.
Education programmes in initial education are often sub-divided into grades. This data
collection covers enrolment and repeaters by grade at ISCED levels 1 and 2.
A grade is a specific stage of instruction in initial education usually covered during an
academic year. Students in the same grade are usually of similar age. This is also referred to as a
‘class’, ‘cohort’ or ‘year’.
Students generally remain w ithin the same grade for the duration of the school year and
on successful completion, proceed to the next grade the follow ing year. If a grade is not
successfully completed then it may be repeated.
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Students enrolled in programmes, w hich do not follow the same grading structure as
regular education programmes (i.e. initial education for those w ithout special educational needs)
or for w hich the grade is not know n should be reported under “ unspecified or residual grade” .
2.6.
PART -TI M E/FULL-TI M E CLASSI FI CATI ON AN D CON VERSI ON TO
FULL-TI M E
EQUI V ALEN TS
Tables ENRL1A -INST, ENRL1B-IN ST, PERS1_STUD and FIN-STUDENTS request data on
intensity of participation of students (full-time and part-time). Tables PERS2-INST request data on
the employment status of educational personnel.
Both the intensity of participation of students and the employment status of educational
personnel can be classified as either full-time or part-time according to similar principles and their
total numbers (headcount) can be expressed in full-time equivalents (FTEs).
Students should be classified betw een full-time and part-time on the basis of the intended
study load of the student w ithin the reference school or academic year.
Educational personnel should be classified according to their contractual working hours.
In order to determine w hether they are full-time or part-time, their study load and w orking hours
should be compared to those required to study or w ork full-time for the full reference school or
academic year according to the national norms or conventions at the given level of education.
Full-time and part-time students
A t the student level, the part-time/ full-time classification is regarded as an attribute of
student participation rather than as an attribute of the educational programmes or the provision of
education in general. In the data collection tables, this classification is correspondingly presented
together w ith other individual attributes of students.
I ntended study load is the study time or resource commitment during a single school
or academic year expected of a student enrolled in the given education programme.
For study that is predominantly classroom-based, an adequate measure for this w ould be
time in classroom. This is a proxy measure of the amount of instruction time that a student
receives and can be counted in hours of instruction during the reference school or academic year,
the number of course credits taken or some combination of the tw o.
N ormal full-time annual study load is the study time or resource commitment
expected of a typical student to complete a full-time full-year of a given education programme.
I ntended study load should be measured in the same units as normal full-time annual
study load, so as to allow the assessment of the relationship betw een the tw o to determine
w hether the student is full-time or part-time.
A full-time student is one w ho is enrolled in an education programme w hose intended
study load amounts to at least 75% of the normal full-time annual study load.
A part-time student is one w ho is enrolled in an education programme w hose
intended study load is less than 75% of the normal full-time annual study lead.
Early childhood education is a special case, since the concepts used to define full-time and
part-time participation at other ISCED levels, such as study load, student participation and the
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academic value or progress w hich the study represents, are not easily applicable to ISCED level 0.
A dditionally, the daily or w eekly hours that represent a typical full-time enrolment in an
educational programme at ISCED level 0 varies w idely betw een countries. Because of this, fulltime-equivalents cannot be calculated for ISCED level 0 programmes in the same w ay as for other
ISCED levels. A consensus has not been reached on a methodology for calculating FTE for
Enrolments at ISCED 0 but it is recommended in UOE reporting to estimate pupils enrolled in
Full-time equivalents by ISCED 0 Enrolment H eadcount (i.e. all enrolments counted as full-time).
It is recognised that many countries still make the full-time/ part-time distinction based
on characteristics of the education programmes and use corresponding conversion factors at the
programme level to transform the measures into full-time equivalents. The definitions and
instructions for this data collection accept therefore both individual- and programme-based
measurement methods of the degree of participation.
In practice, the national data available to countries tends to dictate w hich methods
countries use to categorise students as full-time or part-time and these tend to vary by level of
education. For primary and secondary education student attendance at the institution or time in
classroom is used most frequently, w hereas at tertiary level study load is more likely to be
measured in terms of instructional hours and credit accumulation.
A n important consequence of these definitions is that a part-time student w ill usually
require a longer period of time than a full-time student to complete an equivalent programme.
Remark:
When determining full-time/ part-time status, the w ork-based component in combined
school- and w ork-based programmes should be included.
.
For example, students participating in dual-system apprenticeship programmes on a full-time
basis should be classified as full-time students even though the school-based component comprises only part
of the programme.
Full-time and part-time educational personnel
A t the educational personnel level, the part-time/ full-time classification is regarded as an
attribute of their individual contract of employment rather than as an attribute of the educational
programmes or the provision of education in general in w hich they are involved. The contractual
working hours of educational personnel are those specified in their contract of employment or
implied by their type of employment.
The normal or statutory working hours of educational personnel are those necessary to
meet the requirements according to the official national policies or law s of full-time employment
at a specific level of education - or in the job or role in w hich they are employed - over a full
school or academic year.
The contractual working hours and the normal or statutory working hours should be
expressed as annual hours in order to allow a comparison betw een the tw o to determine the fullor part-time status of educational personnel.
Full-time educational personnel are employed for at least 90% of the normal or
statutory w orking hours of educational personnel in the same job or role at the given level of
education.
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Part-time educational personnel are employed for less than 90% of the normal or
statutory w orking hours of educational personnel in the same job or role at the given level of
education.
Note that the 90% cut-off point for educational personnel is different from the 75% cut-off
point for students. This reflects the greater standardisation w ithin countries on the normal
w orking hours of full-time educational personnel in a given job or role compared w ith the
intended study load of full-time students.
2.6.1.
CONVERSION OF HEAD -COUNT DATA TO FULL-TIM E EQUI VALENTS
Tables ENRL1A -INST, ENRL1B-INST, PERS1-STUD and FIN-STUDENTS request data on fulltime equivalent students. Table PERS2-INST requests data on full-time equivalent educational
personnel.
The conversion of headcounts to full-time equivalents (FTE) is similar for students and
educational personnel. The aim is to express study loads and w orking hours during the reference
period in a single standard unit w hich equates to a full-time, full-year student or educational
personnel respectively. In order to determine the FTEs of a given student or educational
personnel, their intended study load or contractual w orking hours should be divided by the
corresponding normal annual study load or normal or statutory w orking hours for the reference
period. A s the measures of study load may be based on a period w hich is different from the
reference period (e.g. number of hours per w eek rather than number of hours per school year), it is
important to ensure that the study load or w orking hours are calculated over the w hole reference
period.
For example if the normal study load or normal or statutory w orking hours during the
reference school or academic year is 30 hours per w eek, someone w ho studies or w orks 15
hours per w eek w ould have an FTE of 0.5. Given the definitions of full-time and part-time
stated earlier it is possible for a full-time student or educational personnel to have an FTE of less
than 1. For example, a teacher w ho w orks 90% of the normal or statutory w orking hours of a
full-time teacher should be recorded as full-time but their FTE should be 0.9. It is also possible
for a full-time student or educational personnel to represent more than 1 FTE if they are
enrolled in more than one education programme or have more than one employment contract
during the reference school or academic year. In these cases, they should be reported as 1 fulltime student or educational personnel but w ith FTEs greater than 1 (calculated in the same w ay
as described above).
The number of full-time equivalents reported in the questionnaires is the sum of all
FTEs for students (or educational personnel) and therefore includes the FTEs of both full-time
and part-time students (or educational personnel).
For the conversion of head-count data of students to FTEs, the follow ing
recommendations are made:
s Where data and norms on individual participation are available, then the calculation
of FTE should be:
FTE = [actual study load/normal study load] * [actual duration of study during reference period/normal
duration of study during reference period].
So, for example if the normal study load for a full-time student during the reference
period is 30 hours per w eek for 20 w eeks, a student who studies 30 hours per w eek for 10 w eeks
w ould have an FTE of 0.5.
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s Where data and norms on individual student study load are not available: then a
full-time student should be considered equal to one FTE. M ost countries w ill use this assumption
for the primary and secondary level of education. If equivalent programmes exist separately as
full-time and part-time programmes, then the ratio of the theoretical durations of these
programmes can be used as a proxy for the conversion factors of part-time data into full-time
equivalents.
The conversion to FTEs is often difficult for non-teaching educational personnel. Some
countries collect data on the number of contracted hours w orked in a typical w eek for certain
categories of non-teaching staff, w hich are then converted into FTEs.
The full-time equivalence of part-time educational personnel is determined by calculating
the ratio of hours w orked by part-time personnel to the statutory hours w orked by a full-time
employee during the entire school year. Estimates can be based on other information (e.g. salary).
Countries should calculate full-time equivalents in person-years. If countries choose
instead to calculate FTEs on a specific date, then seasonal variations in personnel should be
accounted for.
Classification of educational personnel involved in multiple education programmes.
The classification of educational personnel w hose w ork is divided for example betw een
different types of institutions (public/ private), different levels of education, different orientations
(general/ vocational or betw een different functions (e.g. teaching and administration), can be
difficult.
.
Examples are teachers who divide their w ork between public and private institutions, between
levels of education, or betw een different functions.
The guidance that countries should follow in these circumstances differs depending on
w hether the reported data are headcounts or full-time equivalents. The follow ing recommendations
are made:
s For the reporting of head-counts, firstly, the total numbers of educational personnel
should be accurately split into those w ho are full-time and those w ho are part-time by
aggregating their contractual w orking hours over all of their activities. The full-time and part-time
numbers should then be pro-rated betw een education levels, education programmes, types of
institutions, and functions on the basis of the most appropriate data available relating to the splits.
.
For example, in the absence of any better information, the numbers of educational
personnel w ho w ork exclusively in public and private institutions respectively can be used to prorate the numbers w ho share their time betw een the tw o.
If 100 teachers are teaching both ISCED 2 and ISCED 3, and their w orking hours are such
that this equates to 60 full-time and 40 part-time teachers, then the 60 and the 40 w ould be prorated betw een ISCED 2 and ISCED 3 on the basis of the relative proportions of teachers teaching
solely ISCED 2 and those teaching solely ISCED 3.
A s a last resort, pupil numbers can be used as the basis for pro-rating though this w ill
introduce circularity in the calculation of staff to student ratios.
s For the reporting of full-time equivalents, data on educational personnel should be
apportioned to the different levels, education programmes, types of institutions, and functions
based on the proportion of their contractual w orking time that they spend on each function.
So, for example a teacher w hose w orking time totals 0.8 of an FTE and w ho spends 50
per cent of their time teaching ISCED 2 and 50 per cent teaching ISCED 3 should have 0.4 FTE
allocated to each of ISCED 2 and ISCED 3.
This methodology ensures that the employment status (full-time/ part-time) is reported
accurately, w hile the numbers reported by level, education programme, type of institution, and
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function w ill be subject to some error (though not necessarily bias). The alternative (i.e., reporting
full-time educational personnel as multiple part-time educational personnel in the different
categories), w ould destroy the employment status variable and also bias the overall count of
individuals employed in education.
2.7.
A GE
Tables ENRL2-A GE& FP, ENRL3-A GE& P, ENRL8-INIT, ENRL9-A DULT, ENTR1-A GE, ENTR2M OBILE& A GE, ENTR4-G1& A GE, GRA D2-A GE, GRA D3-FIRST& A GE, GRA D4-M OB& A GE and
PERS3-A GE request data by age.
A ccording to the common reference point for ages, students, graduates, new entrants,
st
teachers and academic staff are classified by their age as of 1 January of the year in which the
st
st
school or academic year ends (e.g. 1 January 2015 for academic year 2014/ 2015). A ge at 1
January is the difference betw een the year of observation and the year of the person’s birth.
Individuals not classifiable by age should be allocated to the category “ A ge unknow n” .
A ge groups for teachers and academic staff are reported in half open intervals [... [. For
countries w ho w ould like to report data by 5-year age groups after the age of 24, they should
include 25-29 year-old individuals in 25, 30-34 year-old individuals in 30, etc., indicating clearly
the over-coverage and inclusions w ith the relevant missing and X codes.
For example, in a country w hose school year runs from September 2014 to A ugust 2015, a
teacher born on 31th December 1984 w ill be reported as aged 30 (date of reference : 01/ 01/ 15),
w hereas a teacher born on 1st January 1985 w ill be reported as aged 29 (date of reference :
01/ 01/ 15).
st
The choice of a common reference date, such as 1 January, across all countries can
how ever be problematic w hen the school years being reported vary greatly betw een countries.
This particularly applies in Japan, Korea and New Zealand w here the school year begins early in
st
the year and so a reference date of 1 January w ould record students’ ages at the end of the school
st
year. This is in contrast to most other countries w here the 1 January reference date falls tow ards
the start of the school year. This anomaly may affect the comparability of net enrolment rates by
single year of age, particularly before and after compulsory schooling. Therefore, in those
countries w here the choice of 1st January w ould fall at the end of the school year it is more
appropriate to reference the ages at some time closer to the start of the school year and
use population data on that same basis in calculating participation rates.
The reference dates for ages can be different from 1st January but should be the same in all
the questionnaires (ENRL, GRA D, ENTR, PERS and DEM ) in order to accurately calculate
participation, graduation and entry rates.
Where the available data on students, new entrants, graduates or educational personnel
for a country refer to ages at some date other than January 1st, data providers should re-distribute
the data across ages on the basis of estimation in order to shift the age reference date to January
1st.
This adjustment can make a significant difference in the calculation of net enrolment rates
by single year of age before and after compulsory schooling. It should be noted that the reference
date for enrolment is independent of the reference date for the ages of pupils or students enrolled.
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Typical age
The typical age is a conventional age of graduation or entry into an education level or
programme that is used in the OECD calculations of entry and graduation rates w hen information
by age is not available.
The typical age of entry into an education level is defined as the age range w ith at least
half of the new entrant population and the typical age of graduation into an education level is
defined as the age range under w ith at least half of the graduate population. The typical age is
calculated taking into account the reference date for students’ ages, w hich is by default January 1st
of the reference year.
2.8.
I N TERN ATI ON AL LEARN I N G M OBI LI TY (I N TERN ATI ON ALLY M OBI LE STUD EN TS, N EW
EN TRAN TS AN D GRAD UATES)
Internationally mobile students, new entrants and graduates studying in the reporting country
should be included in all tables in ENRL, ENTR, GRA D, CLA SS, PERS1-STUD and FINSTUDENTS questionnaires.
Tables ENRL5-M OB& FIELD, ENRL6-M OB& COUNTRY, ENTR2-M OBILE& A GE GRA D4M OB& A GE, GRA D6-MOB& FIELD and GRA D7-M OB& COUNTRY ask for specific separate
information on internationally mobile students, new entrants or graduates.
I nternationally mobile students, new entrants and graduates are individuals w ho have
physically crossed an international border betw een tw o countries w ith the objective to participate
in educational activities in the country of destination, w here the country of destination of a given
student is different from their country of origin. M obile students are enrolled as regular students
in any semester/ term of a programme taught in the country of destination w ith the intention of
graduating from it in the country of destination. The programme w ould require the students’
presence for the majority of courses taught i.e. distance learners are not considered as mobile.
Detailed information is provided in the Eurostat ' M ethodological manual on learning mobility in
5
tertiary education' .
For the purposes of measuring international learning mobility, individuals (e.g.
students, new entrants or graduates) are categorised according to their country of origin. In this
data collection the focus is on the international learning mobility of students in tertiary
education.
The country of origin can be defined in several different w ays but given that w e w ish to
measure international mobility in education it is recommended that the definition is based on
students’ education careers prior to entering tertiary education. For operational purposes this
concept is measured relative to upper secondary education even though some students may enter
tertiary education from post-secondary non-tertiary programmes.
The country of origin of a tertiary student is the country in which their upper secondary
qualification was obtained (i.e. I SCED level 3 or 4 completion with access to tertiary education
programmes). This can also be referred to as the country of prior education.
Where countries are unable to operationalize this definition, it is recommended that they
use the country of usual or permanent residence to determine the country of origin. Where this too
is not possible and no other suitable measure exists, the country of citizenship may be used – but
5
Available on CIRCABC Eurostat: Methodological manual on learning mobility in tertiary education
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only as a last resort. Countries are asked to provide the criteria used to define country of origin in
the general information section of the relevant questionnaires.
The country of prior education can be captured by:
• Direct information on education prior to and qualifying for the education now
studied. A ll students have to document their qualifying education for entering a
given level of education. Information can be collected from institutions and students.
NB: Upper secondary education is accepted generally as qualifying for entrance to
tertiary education.
• Inference (indirectly) using student registers: tracking the educational careers of
individuals to establish that the qualifying prior education w as not received in the
reporting country.
The country of usual residence can be captured by:
• Postal address w hen students are applying for enrolment. The information can be
collected from institutions and students
• Formal resident status i.e. student visa. The information can be collected from
institutions and registers.
• Immigration registers
The country of citizenship may be used as a proxy but only as a last resort as foreign
students living in the reporting country, but not explicitly for the purpose of studying, w ill be
recorded as mobile.
Students/ graduates w ho are citizens of the destination country but received their prior
upper secondary certificate abroad (i.e. 'H omecoming nationals') should be classified as mobile
students/ graduates. In other w ords, and more generally, citizenship has nothing to do w ith the
mobility status.
A s usual residence is not the determining criteria to define mobility: “ commuting
students” should be considered as mobile if they study at tertiary level in different country
form the one they w ere aw arded their upper secondary leaving certificate.
The status as an internationally mobile student is dependent on the crossing of an
international border for the purpose of education and is not dependent on formal resident status
in the reporting country of destination. The status as an internationally mobile student is
maintained for as long as continued education at the same level of education lasts. This may
involve several consecutive education programmes w ith no or only minor gaps betw een. Gaps
should be less than one year. N ote that all tertiary programmes are considered as belonging to the
same level. A n internationally mobile student entering a programme at one level of tertiary
education remains an internationally mobile student if upon graduation the student continues in a
6
programme at another level outside their country of origin .
A ny transfer betw een education systems w hich does not involve the physical crossing of
an international border is not considered as international learning mobility. In particular,
participation in the following are not forms of international learning mobility:
• distance learning programmes provided by institutions based in the reporting
country to students based in another country;
• programmes offered to students originating from the reporting country by foreignbased institutions based in the reporting country leading to foreign degrees;
6
For more details on the implementation of the degree mobility, please see the Eurostat’s Methodological manual
on learning mobility in tertiary education
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• programmes offered by a different sub-national education system from the student’s
education system of origin (e.g. w here students transfer betw een provinces or regions
of their ow n country).
Students in exchange programmes that undertake part of their studies at an educational
institution abroad but are credited at their home institution should be excluded from the
enrolment statistics of the host country and be reported only in the country of original enrolment.
Exchange programmes (or short-term postings) are characterised as normally lasting betw een 3
months (or one trimester) and less than a full academic year.
The defining characteristic of such students is that they are given credits for their stay
abroad by their home institution where they originally enrolled. Students in exchange
programmes do not obtain their qualifications from the host institution abroad. It is recognised
that this w ill result in under-reporting of student mobility as these students are currently outside
the scope of the data collection.
2.9.
REGI ON
Data in the REGIO questionnaire are to be provided by EU, EFTA and EU Candidate
Countries, by region according to NUTS 2013/ EU-28 classification (Nomenclature of Territorial
Units for Statistics) at level II, available at the follow ing address:
NUTS classification
Pupils/ students should be counted in the region in w hich they study.
2.10.
FOREI GN LAN GUAGES
The ENRLLNG questionnaire collects data from EU, EFTA and EU Candidate Countries
on the number of pupils/ students learning foreign languages which are taught as subjects of
instruction. Such languages should be taken into account, even if they are also used as instruction
languages in the country. A language is considered as an instruction language w hen it is not the
subject of instruction but rather the medium to transmit content.
The questionnaire includes all modern spoken living languages that are taught as " foreign
languages" . A ncient Greek, Latin, Esperanto and sign languages should therefore be excluded. The
educational curriculum draw n up by the central education authorities in each country defines the
languages, w hich are to be considered as “ foreign languages” in the country. Regional or minority
languages (for example, Basque, Catalan, Galician and Valencian in Spain) should be taken into
account and reported in the row "Other modern languages", if they are considered as alternatives
to foreign languages in the curriculum.
The cases of taught foreign languages to be included in the data collection are those
w here they are studied as compulsory subject or as a compulsory curriculum option. Foreign
languages studied as extra-curricula subject have to be excluded as w ell as the follow ing
categories:
- Non-nationals studying their native language in special classes or those studying the
language of the host country;
-Pupils/ students from international and European schools that are not under authority
of the M inistry of Education should be excluded from UOE data collection on language learning;
-Pupils/ students w ith special education needs enrolled in special schools.
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CH APTER 3: STATI STI CAL UN I TS
3.1.
STUD EN TS EN ROLLED
A ll tables from ENRL, ENTR, GRA D and CLA SS questionnaires request data on students. In
addition, students are reported in FINA NCE and PERSONN EL questionnaires for alignment w ith
expenditure and educational personnel.
The number of students enrolled refers to the count of students studying in a given
education programme in the reference period of the data collection. The term “ student” is used for
both pupils and students.
This data collection covers data on students enrolled and not on enrolments. This means
that each student should be counted once only. Data collection methods w hich are based on the
total number of students enrolled in a given period that may result in the double-counting of
students enrolling in tw o or more programmes during the course of the reference school or
academic year should be avoided. Similarly, students enrolled in different jurisdictions,
institutions or levels of education should only be counted once.
If students are enrolled in more than one programme, level or field of education, their
numbers should be pro-rated according to the percentage of intended study time devoted to each
programme, level or field during the reference school or academic year. Where this information is
unknow n, students should be pro-rated in equal shares to each programme, level or field studied
during the reference year. When full-time equivalents are reported, students’ intended study time
should be apportioned across the programmes and fields correspondingly.
For example, if 100 full-time students are enrolled in a programme of w hich 70% is
Biology and 30% is Chemistry, then 70 full-time students should be reported under the field
“ Biology” and 30 full-time students under the field “ Chemistry” . If countries cannot pro-rate
students, they should classify the students according to the main emphasis of the programme or
study and provide a corresponding note. If the main emphasis of the programme is not known
then 50 full-time students should be reported in each field.
Where national data collection systems permit and for cross-national comparability, the
statistics reported should reflect the number of students enrolled at the beginning of the reference
school or academic year. Preferably, the end (or near-end) of the first month of the reference year
should be chosen. If several rounds of data collection are conducted per year, the one closest to the
end of the first month of the reference school or academic year should be used.
Exceptions to this may be required at the early childhood and tertiary levels of education:
at the early childhood education level a gradual inflow may exist and, therefore, an average over
several counting dates w ould be preferable. A t the tertiary level the enrolment of students may
not be stable enough at the beginning of the academic year and therefore a count at a later point
may be preferable.
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3.2
REPEATERS
Table ENRL7-REP requests data on repeaters. The data are collected only for initial primary and
secondary general education.
A repeater is a student who is enrolled in the same grade for a second or further time.
Students w ho participate in a second or further education programme at the same level of
education having successfully completed a first programme are not regarded as repeaters. A
repeater is one who repeats predominantly the same subject matter as in a previous year.
Repeaters include re-entrants to the same programme.
3.3.
N EW EN TRAN TS
Tables ENTR1-A GE, EN TR2-M OBILE& A GE, EN TR3-FIELD and ENTR4-G1& A GE request data
on new entrants.
Data on new entrants are required in order to measure the intake in education
levels/ programmes. If students enter from more than one programme at the same ISCED level in
the data collection reference year they should be reported at the highest programme w ithin the
level. They are used to calculate entry ratios and can also be combined w ith data on graduates for
calculation of proxy completion ratios for cohorts that entered at some points. The data collection
contains information on new entrants to levels of education and to orientations (i.e. general or
vocational) w ithin levels of education. It also collects information on new entrants to tertiary
education as a w hole and on new entrants to primary education w ith prior experience of early
childhood education.
3.3.1. N EW ENTRANTS TO A LEV EL OF EDUCATI ON
N ew entrants to a level of education are students w ho, during the course of the reference
school or academic year, enter for the first time any programme in a given level of education,
irrespective of w hether the students enter the programme at the beginning or at an advanced stage
of the programme (e.g. by virtue of credits gained for relevant w ork experience or courses taken at
another level of education).
3.3.2. N EW ENTRANTS TO A GENERAL/ACADEM I C OR V OCATI ONAL/PROFESSIONAL PROGRAM M E
AT EACH LEVEL OF ED UCATION
N ew entrants to a general/academic or vocational/professional programme at each
level of education are students w ho, during the course of the reference school or academic year,
enter for the first time in a given orientation at this level of education, irrespective of w hether the
students enter the programme at the beginning or at an advanced stage of the programme).
A distinction needs to be made betw een new entrants to a level of education and new
entrants to a given orientation (i.e. general/ academic or vocational/ professional) at that level of
education. A t most levels of education a new entrant to the level w ill also be a new entrant to a
given orientation at that level. H ow ever, new entrants to a given orientation may not be new
entrants to the level if they have studied a programme of a different orientation at the same level
in the past. This means, for example, that the sum of new entrants to general programmes and to
vocational programmes at ISCED level 3 may be greater than the total number of new entrants to
upper secondary education.
When reporting data on new entrants by other breakdow ns the total number of new
entrants should be determined for the relevant level of education or orientation first. The above
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mentioned population being know n, data should then be disaggregated according to different
dimensions, including fields of education.
Number of new entrants (either into a level of education or into a general/academic or
vocational/professional programme at each level of education) by field of education are students w ho
started a programme (in a given level or orientation w ithin this level) w ho are reported according
to the field in w hich they entered. Students w ho enter multiple fields w ithin the same level or
orientation during the reference year should be pro-rated betw een the fields of education
according to the percentage of intended study time w hich is expected to be devoted to each field
during the reference school or academic year. If the information on intended study time is not
available, countries should classify the new entrants according to the main emphasis of the
programme of study and provide a corresponding note. If the main emphasis of the programme is
not know n then equal numbers of new entrants should be reported in each field of the
programme. Please note that the totals in the ENTR1-A ge and ENTR3-Field questionnaires should
be the same.
3.3.3. N EW ENTRANTS TO TERTIARY ED UCATI ON WITHOUT PREVI OUS EDUCATION AT ANY OTHER
TERTI ARY LEVEL
N ew entrants to tertiary education without previous education at any other tertiary level
are new entrants at ISCED levels 5, 6 or 7 who, at the same time, are entering tertiary education for
the first time.
For example, a student w ho has entered an ISCED 5 programme and then decides to enter an
ISCED 6 programme should not be counted as a new entrant to tertiary education.
3.3.4. N EW ENTRANTS TO G RADE 1 OF PRIM ARY ED UCATION WITH PRI OR EXPERI ENCE OF EARLY
CHILD HOOD ED UCATI ON
N ew entrants with prior experience of early childhood education are new entrants to the
first grade of primary education w ho have previously been enrolled in any pre-primary or early
childhood educational development programme.
3.4.
G RAD UATES AN D FI RST -TI M E GRAD UATES
Tables GRA D1-INST, GRA D2-A GE, GRA D3-FIRST& A GE, GRA D4-M OB& A GE, GRA D5-FIELD,
GRA D6-M OB& FIELD and GRA D7-M OB& COUNTRY request data on graduates.
Table GRA D3-FIRST& A GE requests data on first-time graduates.
This data collection covers graduates and not graduations. This means that each graduate
should be counted once only. If students graduate from more than one programme at the same
ISCED level in the data collection reference year they should be reported at the highest
programme w ithin the level. This is particularly important at secondary and tertiary levels of
education w here a sequence of programmes may exist w ithin a given level of education.
A graduate is a person who, during the reference school or academic year, has successfully
completed an education programme.
In this data collection, graduates from an ISCED level include those who entered and
successfully completed an education programme w hich is classified as level completion and, at
ISCED level 3 (upper secondary), those w ho successfully completed programmes sufficient for
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counting those w ho go on to successfully complete other programmes at the same level in the
same or subsequent years.
In some countries, students enrolled in a given ISCED level may complete a programme
and/ or obtain a qualification after a period of time, w hich may be considered too short for the
purposes of classification as full or partial completion of the given ISCED level. These students
should not be counted as graduates.
Successful completion can be accomplished through passing (i.e. succeeding in) a final
curriculum-based examination or series of examinations; or accumulating the specified number of
study credits throughout the programme; or a successful formal assessment of the know ledge,
skills and competencies acquired during the programme. In formal education, a successful
completion usually results in a qualification w hich is recognised by the relevant national
education authorities.
Education programmes at ISCED levels 1 and 2 do not alw ays lead to a qualification. In
these cases, other criteria should be used to determine successful completion of the programme
(e.g. having attended the full final year of the programme or having access to a higher ISCED
level). Graduates should be reported by the country in w hich they graduate regardless of w hether
they w ere enrolled in programmes delivered by institutions based abroad or by foreign
institutions based in the reporting country.
In a few countries, there are second degrees follow ing the first doctoral degree (e.g.
Habilitation in Germany or doktor nauk in the Russian Federation). Graduates from these postdoctoral programmes are usually very few in number and, in many cases, countries do not have
data on them. Therefore, for the purposes of cross-national comparability, graduates from these
types of second degree should be excluded from the data collection.
A ll graduates that can be attributed to the reference school or academic year should be
reported. A lthough some graduates may complete their final examinations or programme
requirements only after the school or academic year ends they should still be included.
A student w ho has not completed the final year of an education programme, but later
successfully completes a recognised “ equivalency” examination based on know ledge learned
outside of the education system, should not be counted as graduates. Similarly, those w ho w ere
never enrolled in an education programme but acquire the same qualification as those w ho w ere
enrolled should not be reported as graduates in this data collection.
FIRST -TIM E GRAD UATES
Table GRAD3-FI RST& AGE collects the number of first-time graduates: for those w ho have
graduated from ISCED 5, 6, 7 and 8 for the first time during the reference year.
This data collection covers data on first-time graduates at each ISCED level from 3 to 8 and
on first-time graduates at the tertiary level (at ISCED levels 5-7).
A first-time graduate at a given level of education is a person w ho, during the reference
school or academic year, has successfully completed an education programme at the given level
for the first time.
First-time graduates only include those that have never graduated from programmes at the
same ISCED level before or at tertiary level when considering first-time graduates at tertiary level. The
number of first-time graduates is in general smaller than the total of all graduates in the reference
year.
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Double-counting of individuals across categories over time is permissible (i.e. a student
obtaining a degree for the first time at ISCED level 6 in the reference year w ho had obtained a
qualification at ISCED level 5 in an earlier year should be reported as first-time graduate at ISCED
level 6 – but not as a first-time graduate at the tertiary level).
st
First-time graduates normally graduate from a 1 degree/ qualification in the national
degree structure. It may how ever occur in some countries that students also graduate for the first
nd
time from 2 or further degrees.
A first-time graduate at the tertiary level is a person w ho, during the reference school or
academic year, has successfully completed an education programme at the tertiary level for the
first time. They may have completed the programme at either ISCED level 5, 6 or 7.
3.5.
ED UCATI ON AL PERSON N EL
Tables PERS2-INST, PERS3-A GE and PERS4-M A NA (and ad-hoc module on all types of
personnel employed in educational institutions) request data on Teachers (ISCED 0-4) and
A cademic staff (ISCED 5-8), School level management personnel and Teachers aides (ISCED 0-3).
Educational personnel comprises all those employed in educational institutions (as
defined in section 2.4) covering both instructional and non–instructional institutions.
3.5.1.
COVERAGE OF DATA ON PERSONNEL
This data collection covers educational personnel and not their assignments to specific
programmes, levels or grades. This means that each staff member should be counted once only in
the data collection. If staff are assigned to more than one level or grade or if they have more than
one contract, their numbers should be pro-rated according to the percentage of contractual
working hours devoted to each programme, level or grade during the reference school or
academic year. Where this information is unknow n, staff should be pro-rated in equal shares to
each programme, level or grade to w hich they are assigned during the reference year.
The coverage of the term Education personnel is broad and activity remains a criterion for
the inclusion of teacher and other personnel. A s a consequence it
I N CLUD ES:
-
Those involved in student instruction
-
Those providing professional support for students (w hether it is academic support or
health/ social support)
-
Those involved in the management and administration of the education service (both
inside and outside of school); and
-
Personnel who support the maintenance and operations of the schools.
-
Personnel temporarily not at work (e.g. for reasons of illness or injury, maternity or
parental leave, holiday or vacation).
-
Temporary replacements as w ell as the teachers or other personnel that are replaced.
The w ork load of temporary replacements should be calculated according to the
rules given for classification of full-time and part-time staff in section 2..6 .
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-
Personnel w orking for enterprises that provide services to schools or other
educational institutions as sub-contractor – are included if the personnel hired by the
subcontractor are w orking exclusively or mainly for the school / educational
institution throughout the period of the contract. For example, if the preparation of
school meals is subcontracted to a catering company, but staff are w orking
exclusively at the school for w hich they provide food they should be included as if
they w ere employed by the educational institution
EXCLUD ES:
-
If services are subcontracted and the personnel cannot be distinguished from other
non-education services provided by the subcontractor, the personnel should be
excluded. A typical example w ould be that of a local transport company carrying out
the school bus service as w ell as other activities during the day. Similar situations
might be encountered for building maintenance and school cleaning.
-
Retired teachers including those w ho retire early regardless of w hether their salaries
are still reported amongst the expenditure on teacher salaries in the finance data.
-
Educational personnel in the work-based component of combined school and w orkbased programmes. This approach is designed to improve comparability across
countries because virtually no country is able to report personnel in the work-based
component. This exclusion, how ever conflicts w ith the coverage of the student data
w here both the w ork and school based elements are normally counted. For the
calculation of student-staff ratios, therefore, it is necessary to collect a version of
student full-time equivalents w hich similarly excludes the w ork-based element.
The classification of educational personnel, intended to serve as a framew ork to classify
school personnel for all levels of education (ISCED 0 through 8), is based on the primary or major
functions performed by staff and organises staff into four main functional categories; three of the
four main functions contain sub-functions w ith specialised types of personnel. The classification is:
I.
A.
B.
II.
A.
B.
III.
A.
B.
C.
D.
IV.
I nstructional Personnel
Classroom Teachers (ISCED 0-4); A cademic Staff (ISCED 5-8)
Teacher A ides (ISCED 0-4); Teaching / Research A ssistants (ISCED 5-8)
Professional Support for Students
Pedagogical Support (ISCED 0-4); A cademic Support (ISCED 5-8)
H ealth and Social Support (ISCED 0-8)
M anagement/Quality Control/Administration
School Level M anagement (ISCED 0-8)
H igher Level M anagement (ISCED 0-8)
School Level A dministrative Personnel (ISCED 0-8)
H igher Level A dministrative Personnel (ISCED 0-8)
M aintenance and Operations Personnel (I SCED 0-8)
The follow ing definitions of educational personnel should be applied:
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3.5.2.
3.5.2.1.
I NSTRUCTI ONAL PERSON NEL
CLASSROOM TEACHERS A ND ACADEM IC STAFF
Tables PERS2-INST and PERS3-A GE (and ad-hoc module on all types of personnel employed in
educational institutions) request data on classroom teachers (ISCED 0-4) and academic staff
(ISCED 5-8).
m
I n I SCED levels 0-4: Classroom Teachers are employed in a professional capacity to
guide and direct the learning experiences of students, irrespective of their training, qualifications
or delivery mechanism (i.e. face-to-face or at distance). Teaching involves planning, organising
and conducting group activities w hereby students’ know ledge, skills and competencies develop
as stipulated by the educational programme in w hich they participate.
The classification IN CLUD ES:
- Classroom teachers
- Special education teachers in w hichever setting they teach;
- Other teachers w ho w ork w ith students as a whole class in a classroom, in small
groups in a resource room, or one-on-one inside or outside a regular classroom,
but EXCLUD ES
- Educational staff who have few or no teaching duties but w hose primary function is
not teaching (e.g. it is managerial or administrative).
- Student teachers, teachers’ aides, and paraprofessionals
m
Early childhood education is a special case. ISCED level 0 programmes are often
delivered by staff of varying levels of qualification, depending on their role in the institution in
w hich they are employed. For the purposes of reporting, reference should be made to the relevant
regulatory framew ork (as defined in section 1.4) for detail on requirements for persons providing
or delivering an education programme to children in the years prior to primary school (such as
pedagogical qualifications, training or accreditation at various staffing levels).
m
Academic Staff (I SCED 5-8)
This sub-category I N CLUD ES:
- Personnel employed at the tertiary level of education w hose primary assignment is
instruction or research,.
- Personnel who hold an academic rank w ith such titles as professor, associate
professor, assistant professor, instructor, lecturer or the equivalent of any of these
academic ranks,
- Personnel w ith other titles, (e.g. dean, director, associate dean, assistant dean, chair or
head of department), if their principal activity is instruction or research.
It EXCLUD ES student teachers, teachers’ aides and paraprofessionals.
Personnel for w hom the teaching function and the management function are equally
important should be treated as teachers and recorded in PERS-1 only.
.
For example: a full-time teacher teaching for 60% of the teaching time of a full-time
teacher and having some management responsibilities should be reported in PERS-1 (and not
reported in PERS-2): as 1 Full-time teacher, and as 0.6 in Full-time equivalent.
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.
For example: a full-time teacher teaching for 40% of the teaching time of a full-time
teacher and having management responsibilities should NOT be reported in PERS-1 (and is
reported in PERS-2).
3.5.2.2. TEACHER A IDES
Table PERS4-M A NA (and ad-hoc module on all types of personnel employed in educational
institutions) requests data on teachers’ aides (ISCED 0-3).
m
Teacher Aides (I SCED 0-4)
This category I N CLUD ES:
- Non-professional personnel w ho support teachers in providing instruction to
students,
- Teachers’ aides and other paraprofessional personnel w ho are employed on a fulltime or part-time basis by an education system.
It EXCLUD ES student teachers or other personnel w ho do not get paid for their
employment. A t early childhood education level, support personnel should not be regarded as
teachers’ aides unless they perform educational functions involving groups of pupils on a regular
basis.
3.5.2.3.
TEACHING/ RESEARCH A SSISTANTS (ISCED 5/ 8)
Only the ad-hoc module on all types of personnel employed in educational institutions
requests data on teaching/ research assistants (ISCED 5/ 8).
m
Teaching/Research Assistants (I SCED 5-8)
This sub-category I N CLUD ES all students employed on a part-time basis for the
primary purpose of assisting in classroom or laboratory instruction or in the conduct of research.
Personnel in these positions are usually graduate students w ho hold such titles as teaching
assistant, teaching associate, teaching fellow , research assistant, or equivalent personnel w ith
other titles.
3.5.3.
PROFESSI ONAL SUPPORT FOR STUDENTS
Only the ad-hoc module on all types of personnel employed in educational institutions
requests data on teaching/ research assistants (ISCED 5/ 8).
m
Professional Support for Students includes tw o sub-categories.
- The first (A) is Pedagogical Support at ISCED 0-4 and A cademic Support at
ISCED 5-8;
- The second (B) is H ealth and Social Support at ISCED 0-8.
m
Pedagogical Support (I SCED 0-4) covers professional staff w ho providing services
to students to support their instructional programme. In many cases these personnel w ere licensed
originally as teachers but then moved into other professional positions in education systems. This
staff classification includes the follow ing types of personnel: guidance counsellors, librarians,
educational media specialists, and attendance officers.
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m
Academic Support (I SCED 5-8) covers all personnel whose primary responsibility is to
support the academic programme of students. It I N CLUD ES:
- A ll staff included under Pedagogical support, as w ell as
- Other professional support staff employed in tertiary education institutions.
m
Health and Social Support covers all personnel employed in education systems w ho
provide health and social support services to students. It I N CLUD ES the follow ing types of
personnel:
- H ealth professionals such as doctors, dentists, ophthalmologists, optometrists,
hygienists, nurses, and diagnosticians;
- Psychiatrists and psychologists;
- Speech pathologists and audiologists;
- Occupational therapists; and
- Social w orkers.
3.5.4.
M AN AGEM ENT /Q UALI TY CONTROL/A DM IN ISTRATION
3.5.4.1.
SCH OOL LEVEL M A NA GEM ENT PERSON NEL
Table PERS4-M A NA (and ad-hoc module on all types of personnel employed in educational
institutions) requests data on School level management personnel.
m
School Level M anagement Personnel (I SCED 0-4) covers professional personnel w ho are
responsible for school management/ administration.
- It I N CLUD ES principals, assistant principals, headteachers, assistant headteachers,
and other management staff w ith similar responsibilities.
- It EXCLUD ES receptionists, secretaries, clerks, and other staff who support the
administrative activities of the school.
m
A t I SCED 5-8, I nstitutions Level M anagement covers personnel w hose primary or major
responsibility is the management of the institution, or a recognised department or subdivision of
the institution. This category I N CLUD ES personnel w ith the follow ing titles or their equivalents,
if their principal activity is administrative: president, vice president, dean, director, associate
dean, assistant dean, executive officer or department head.
3.5.4.2. HIGHER LEVEL M AN AGEM ENT
Only the ad-hoc module on all types of personnel employed in educational institutions
requests data on higher level management.
m
A t I SCED 0-4, Higher Level M anagement covers personnel w hose primary responsibility
is quality control and the management of the education system at the higher level. These
personnel may be employed by local boards of education, state or regional ministries or
departments of education, or by national ministries or departments of education. Their w ork may
involve direct administration or other functions that support the operation of education systems,
(e.g., planning, evaluation, budgeting and accounting, public information, etc.). The category
I N CLUD ES the follow ing types of personnel: superintendents of schools, associate and assistant
superintendents, commissioners of education, associate and assistant commissioners, directors of
instruction and curriculum, directors of planning and evaluation, and other equivalent titles.
m
A t I SCED 5-8, Higher Level M anagement IN CLUDES
Personnel w ith similar functions described above for ISCED 0-4, and also
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-
Other administrative/ management positions that are specific to the tertiary
education sector.
Table PERS4-M A NA includes school level management personnel and teachers aides. It includes
all personnel w hose primary activity is either school level management or teachers aides. It
excludes personnel w hose main activity is teaching but has some management responsibilities
3.5.4.3.
SCH OOL LEVEL A DM INISTRATIVE PERSON NEL
Only the ad-hoc module on all types of personnel employed in educational institutions
requests data on school level administrative personnel.
m A t I SCED 0-4, School Level Administrative Personnel covers all personnel w ho support the
administration and management of the school. It IN CLUD ES receptionists, secretaries, typists and
w ord processors, bookkeepers and clerks, photocopying assistants, etc.
m
A t I SCED 5-8, I nstitution Level Administrative Personnel covers:
A ll personnel w ith similar functions described above for ISCED 0-4 and
Other personnel w ho support the administrative/ management functions of the
institutions. These other personnel I N CLUD E: accountants, analysts, auditors,
computer programmers, systems analysts, evaluators, financial aid officers, grant
developers, law yers, netw ork administrators, public relations/ informational
services officers, registrars, and others w ith similar functions and responsibilities.
m
A t all ISCED levels Higher Level Administrative Personnel covers personnel w ho
support the administrative/ management functions of the education system at the higher level.
These personnel may be employed by local boards of education, state or regional ministries or
departments of education, or by national ministries or departments of education.
School level management with teaching responsibilities – some analysis w ill wish to
record the teaching responsibilities of all staff whether classified as instructional personnel or not.
For this purpose, school management personnel that spend at least 0.25 FTE of their w orking time
teaching to a group or class of students should be considered as having “at least some teaching
responsibilities”.
3.5.5.
M AIN TEN AN CE AND O PERATI ONS PERSON NEL (I SCED 0-8)
Only the ad-hoc module on all types of personnel employed in educational institutions
requests data on M aintenance and Operations personnel (ISCED 0-8).
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m
A t all ISCED levels, M aintenance and Operations Personnel covers personnel w ho
support the maintenance and operation of schools, colleges and universities, school security, and
ancillary services, such as the transportation of students to and from school, food services
operations. It I N CLUD ES the follow ing types of personnel:
masons, carpenters, electricians, locksmiths, maintenance repairers, painters and
paperhangers, plasterers, plumbers, and vehicle mechanics,
bus drivers and other vehicle operators, construction w orkers, gardeners and
groundskeepers, bus monitors and crossing guards, cooks/ food caterers,
custodians, food servers, dormitory supervisors, and security guards.
3.6.
CLASS SI ZE
Table CLA SS-1 requests data on average class size for primary and low er secondary education.
In general, the calculation of average class size is simply the total number of pupils
divided by the total number of classes. Students attending special needs programmes should be
excluded from this data collection in order to simplify the questionnaire and to ensure
comparability betw een countries.
A t primary and secondary education levels, class size is computed on the base of the
division concept.
A “ division” , often commonly referred to as a “ class” is made up of the students w ho are
follow ing a common course of study. Pupils/ students are grouped together in a division based on
the highest number of common courses, usually the compulsory studies. A “ division” is the
pedagogical structure in w hich each student is registered. Regardless of his level of study a
student is registered in only one division in general by the principal.
In term of methodology, tw o distinct methods are found in countries in the presentation
of statistics on average class size:
- average based on the concept of "division",
- average based on the concept of "group".
A “ group” generally refers to a sub-group of students in a division w ho are follow ing
some specific options or partitions. The division can be divided in tw o or more groups in order to
follow these modules. A group may also be comprised of students from several different classes
(e.g in modern or ancient languages). In fact, pupils can be enrolled in a class and follow different
partitions in the programme.
The difficulty in the statistics on class size is to take into account all the courses of study,
w hether they are conducted in a "group" or in a "division". The method used can generate some
differences in the statistics on class size in function of the inclusion or exclusion of the part of the
teaching that is done to "groups" of students. It is evident though that at primary and lower
secondary level of education, this type of teaching is less frequent than in upper secondary
education w here several partitions are proposed to pupils. Thus, in order to fill this questionnaire
for primary and low er secondary education, the concept of "division" has been chosen. Further
research and developmental w ork w ill be needed before this questionnaire can be extended to the
upper secondary level of education.
.
For example, if a teacher has a division of 28 pupils during 8 hours, and this division is also
divided in two groups of 14 students during one hour for a specific module. The average size of the class
should be calculated by excluding the teaching in sub-group, and should equal to:
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E/ D= N umber of students per division = 28/ 1=28 with E standing for the total number of enrolees and D
representing the total number of divisions.
3.7.
EXPEN D I TURE
Tables FIN1-SOURCE and FIN2-NA TURE request data on educational expenditure.
3.7.1.
EXPEN DITURE ON ED UCATIONAL GOODS AN D SERVICES AN D ITS LOCATI ON IN RELATI ON
TO THE ED UCATI ON AL I N STITUTION
The coverage of the finance data:
I N CLUD ES:
- Goods and Services of educational institutions: A ll direct public, private and
international expenditure w hether educational or non-educational (e.g. ancillary
services), but w ith some exceptions (see below ) and;
- Goods and Services purchased outside educational institutions: private expenditure
on educational goods and services; plus
- Public subsidies to students for student living costs regardless of w here or how the
student spends these subsidies.
EXCLUD ES:
- R& D outside of educational institutions – as this is clearly outside the scope of
education;
- Private, non-subsidised expenditure on student living costs outside of educational
institutions.
- Expenditure on educational activities outside the scope of the UOE data collection:
Some educational institutions offer, besides the educational programmes that fall
under the scope of the UOE data collection, educational activities for w hich neither
participants nor graduates should be considered. Examples w ould be evening courses
provided by schools or universities for adults that should be classified as leisure
courses and do not fall under the scope of the UOE data collection.
3.7.1.1. EXPEN DITURE ON GOODS AN D SERVICES I NSI DE ED UCATI ON AL I NSTITUTI ON S
The following list indicates the coverage within the expenditure data of goods and services
provided by educational institutions:
3.7.1.1.1.
INCLUSION OF:
3.7.1.1.1.1.
Educational core goods and services
Instruction (i.e., teaching costs), including in teaching hospitals as it relates to the teaching
of medical students;
Educational goods (books, materials, etc.) provided by institutions;
Training of apprentices and other participants in combined school and w ork-based
educational programmes at the w orkplace.
A dministration;
Capital expenditure and rent;
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Special educational needs; guidance;
3.7.1.1.1.2.
Educational peripheral goods and services:
R& D
Educational research and curriculum development (including in teaching hospitals- but
see below );
Research and development performed at higher education institutions;
Non-instructional goods and services (A ncillary Services)
Student transportation, school meals, student housing, boarding, student health services;
Services for the general public provided by educational institutions;
3.7.1.1.2.
EXCLUSION OF:
A ctivities of public authorities (e.g. M inistries etc.) that is not directly related to education
(e.g. culture, sports, youth activities etc.) unless it is provided as ancillary service;
Teaching hospitals’ expenditure as it relates to patient care and other non-education
related general expenditure;
Debt servicing (i.e. payments of interest or repayments of the principal);
Depreciation of capital assets and capital charges;
Good and services Tax (GST);
Research and Development outside of educational institutions.
3.7.1.1.3.
DIFFICULT CASES
The follow ing sections provide special instructions concerning categories of spending on
educational institutions that have posed problems for international comparability in the past.
3.7.1.1.3.1. Expenditures on research and development (R& D)
All expenditure on research performed at universities and other institutions of tertiary
education is I N CLUD ED in educational expenditure, regardless of w hether the research is
funded from general institutional funds or through separate grants or contracts from public or
private sponsors. This includes all research institutes and experimental stations operating under
the direct control of, or administered by, or associated w ith, higher education institutions. (See
also “ Expenditure for Teaching H ospitals” , below ).
3.7.1.1.3.2. Expenditure for teaching hospitals
Expenditure by or on teaching hospitals (sometimes referred to as academic hospitals or
university hospitals) is EXCLUD ED from educational expenditure, particularly all costs of patient
care and other general expenses of academic hospitals, even if such expenses are paid by the
education authorities.
H ow ever, expenditure by or on teaching hospital that it is directly and specifically related
to the training of medical students, expenditure on R& D at teaching hospitals are I N CLUD ED to
the extent that it is included in the OECD /D STI data collection on R& D .
3.7.1.1.3.3. Expenditure on ancillary services
“ A ncillary services” are defined as services provided by educational institutions that are
peripheral to the main educational mission. The two main components of ancillary services are:
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student welfare services – at ISCED levels 0-3 – student w elfare services include,
such things as meals, school health services, and transportation to and from school. A t the tertiary
level, they include halls of residence (dormitories), dining halls, and health care
services for the general public, these include such things as museums, radio and
television broadcasting, sports, and recreational or cultural programmes.
A ll such ancillary services in educational institutions are I N CLUD ED in the coverage of
the expenditure data except for day or evening child care provided by pre-primary and primary
institutions.
3.7.1.1.3.4. The special case of free transportation
The classification of some public expenditure is ambiguous, since it may be classified
either as ancillary services or as public subsidies to students in-kind.
This applies especially to free or subsidised transport of students to travel to school or for
students’ use more generally.
In exceptional cases special public subsidies to students w ill be paid to educational
institutions as fees for ancillary services, i.e. for lodging, meals, health services, or other w elfare
services furnished to students by the educational institutions. Those payments that go to
institutions have to be carefully singled out in order to attribute them as public subsidies to the
institutions receiving them.
3.7.1.1.3.5. Distinction between ancillary services and special public subsidies in the case of free or subsidised
transport for students
Free or subsidised transport can be provided to students in tw o different forms:
-
Special school buses organised to bring the students to the school. Free or
subsidised transportation of students provided through a special school bus service
is classified as an ancillary service offered by the educational institution.
-
Free/subsidised tickets for (local) transport companies.
-
If the main purpose of the expenditure is to fund the students’ transport to school,
the expenditure is classified as expenditure on an ancillary service.
-
If, the purpose of the expenditure is to fund the general use of the transport system
by the student, then the expenditure is recorded as subsidies to students’ in kind.
Note also in the latter case, that the allocation of the subsidy must be contingent on
the recipient being a student
3.7.1.1.3.6.
Day and evening child care
In some countries, institutions providing pre-primary and primary education also
provide extended day or evening child care. In the interest of international comparability, a
country w here institutions provide these extended day or evening services should attempt to
exclude the cost of such services from any reported expenditure statistics, especially at ISCED
levels 0 and 1.
3.7.1.1.3.7.
Educational expenditure at the workplace to train participants in combined school and work-based
training programmes
Expenditure by private companies on certain combined school and w ork-based
programmes that take place at the w orkplace, and public subsidies for such programmes, should
be regarded as expenditure by independent private educational institutions for the purposes of
this data collection.
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Expenditure on these programmes IN CLUDES expenditure on training per se (e.g.
salaries and other compensation of instructors and other personnel, and costs of instructional
materials and equipment). It EXCLUDES salaries or other compensation paid to students or
apprentices.
.
For example, if the estimated total cost of a dual-system apprenticeship programme to the
employer is EUR 10 billion, of w hich EUR 6 billion is the estimated cost of training and EUR 4 billion is the
cost of apprentices' salaries, social security contributions, and other compensation, only EUR 6 billion are
included in rows E3 and E5a. EUR 4 billion are not considered part of educational expenditure.
Remark:
Coverage of full-time equivalents students (in table FIN-STUDENTS) should be aligned
to the coverage of expenditure. A s a consequence, countries that cannot provide data on
expenditure at the w orkplace need to adjust the coverage of full-time equivalents students to
reflect only the school-based part of the programme.
.
For example, 10 000 students are enrolled in school and work-based programmes with 2 days of
school and 3 days at the w orkplace per week. The expenditure that occurs at the w orkplace is excluded from
the financial data. In this case, table EN RL2 should report the students as full-time students, but the FTE
number of students should be reduced by 60 per cent, i.e. to 4,000.
3.7.1.1.3.8.
Measurement of expenditure for contributions on pension schemes
Employee costs reported for educational institutions should include the cost to the
employer of contributions for retirement schemes for the currently active educational employees.
Retirement expenditure is defined, in principle, as the actual or imputed expenditure by
employers or third parties (e.g. social security agencies, pension agencies or finance ministries) to
finance retirement benefits for current educational personnel. Pension contributions made by the
employees themselves, w hether deducted automatically from their gross salaries or otherw ise, are
not included in retirement expenditure of educational institutions.
Depending on the types of retirement schemes in operation in a country, estimates w ill
need to be provided. Three different types of pension systems exist:
-
In a fully funded, contributory pension system, employers pay contributions for each
of their current employers into a fund which is sufficient to pay the required pension
w hen the employees retire. In this case, the expenditure on retirement to be reported
equates to the current employer contribution to the pension fund.
-
In a completely unfunded retirement system, there are no on-going contributions
into a fund by the employer and instead the government meets the cost of retirement
as it arises. This is the type of scheme (sometimes called “ pay as you go” ) used to
provide pensions for civil servants in many countries. In this case, the expenditure on
retirement must be estimated or imputed.
-
Likew ise, in partially funded systems w here employers contribute to a retirement
system but the contributions are inadequate to cover the full costs of future pensions,
it is necessary to impute the contributions which make-up the short fall. Thus,
retirement expenditure is the sum of actual employers (or third party) contributions
and the imputed contribution necessary to cover the projected funding gap.
3.7.1.2. EXPEN DITURE OUTSIDE EDUCATIONAL INSTITUTI ONS
Student or household expenditure related to education that occurs outside institutions:
I N CLUD E
-
Educational goods and services purchased outside institutions, in the free market
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-
Student living costs if they are subsidised through financial aid to students by
public or private entities
EXCLUD E
-
Student foregone earnings,
-
Expenditure on student living costs outside educational institutions which are not
subsidised through financial aid to students by public or other private entities.
3.7.1.2.1 STUDENTS A ND HOUSEHOLDS EXPEN DITURE ON EDUCATIONAL SERVICES A ND GOODS
PURCH ASED OUTSIDE EDUCATION AL IN STITUTION S
It I N CLUD ES:
-
Expenditure on educational goods w hich are requested for participation in the
programmes and w hich are therefore imposed on the student either directly or
indirectly by the educational institutions. Examples are school uniforms, books
requested for instruction, athletic equipment, and materials for arts lessons.
-
Expenditure on educational goods which are not required by institutions, but w hich
students and households choose to buy in support of their study in the programmes
in scope of the data collection. Examples are additional books or computer, learning
softw are to be used at home.
-
Fees for private out of school tuition related to the educational programmes being
pursued. This w ill be the main type of educational service purchased outside
institutions. Outside school tuition is restricted to tuition intended to support the
participation in programmes that fall under the scope of the data collection.
-
Purchases from commercial enterprises operated or sponsored by educational
institutions (e.g. university bookstores) are regarded as expenditure outside
educational institutions.
Expenditure on educational goods and services purchased outside institutions w ill
usually be measured by household expenditure surveys, so the definition of goods and services
w ill tend to be dictated by those used in the national survey instrument. Care therefore needs to be
taken to ensure that this does not result in double counting w ith expenditure on educational
institutions and that student living costs are not included.
.
For example, if private expenditure on educational institutions (row H 5) is reported on the basis of
school accounts, and includes fees paid by households for laboratory materials and art supplies besides
tuition fees, it needs to be ensured that the same fees are not counted again as for payments outside
institutions (row H16) on the basis of households report in educational expenditure surveys.
3.7.1.2.2. STUDENT LIVING COSTS
It is only included if it is subsidised through financial aid to students by public or private
entities. The rationale for including these subsidies is that in many countries, public and private
scholarships, grants, or loans are provided to students not primarily or exclusively to cover the
tuition fees charged by educational institutions but rather to subsidise student living expenses. It is
therefore desirable to capture this expenditure in order to maintain a complete picture of total
investment by public and other private entities in education.
N ote, how ever, that fees paid by private households to educational institutions for
ancillary services (i.e. student and household expenditure for living costs w hich are paid to
educational institutions) as for student accommodation is included in private expenditure
regardless of w hether it is subsidised or not.
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3.7.2.
SOURCES AN D TRANSFERS OF FUNDS: THE EXPEND ITURE CATEGORIES OF T ABLE FI N 1SOURCE
3.7.2.1. T HE STRUCTURE OF TABLE FI N 1-SOURCE
Table FIN1-SOURCE is headed “ Educational expenditure by source, type of transaction, and level
of education” .
The expenditure is classified by sources of funds:
-
Government (central, regional, local),
-
International agencies and other foreign sources,
-
H ouseholds and Other private entities (including firms and religious institutions
and other non-profit organisations).
M oreover, three types of financial transactions can be distinguished:
-
Direct expenditure/ payments on educational institutions (disaggregated according
to the type of service provider to w hich, or for w hich, the payments are made; public
institutions, government-dependent private institutions, and independent private
institutions).
-
Intergovernmental transfers for education and
-
Transfers to students or households and to other private entities.
Individual row s in the table FIN1-SOURCE are identified by combinations of letters and
numbers, in w hich the letters correspond to funding sources, as follow s:
C = central government expenditure
R = regional government expenditure
L = local government expenditure
G = government expenditure (all levels of government combined)
F = funds from international agencies and other foreign sources
H = household expenditure
E = expenditure by other private entities
P = private-sector expenditure (households and other private entities combined)
N = combined public and private expenditure
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3.7.2.2. G OVERNM EN T (PUBLI C) SOURCES
Public expenditure refers to spending of public authorities at all levels. Expenditure on
education by other ministries or equivalent institutions, for example H ealth and A griculture is
included. It includes subsidies provided to households and other private entities (often in the form
of financial aid to students) w hich can be attributable to educational institutions (e.g. fees) or not
(e.g. private living costs outside of institutions). Expenditure that is not directly related to
education (e.g., culture, sports, youth activities, etc.) is excluded unless provided as ancillary
services.
Table FIN1-SOURCE recognises three main types of government expenditure (at central,
regional or local levels) on education:
- Direct expenditure on educational institutions,
-
Intergovernmental transfers for education, and
- Transfers or other payments from governments to households and other private
entities.
3.7.2.2.1.
CLASSIFICATION OF LEVELS OF GOVERNM ENT
The sections on government expenditure distinguish betw een different levels of
government. A ll government sources (apart from international sources) should be classified in
three levels:
• Central (national) government
• Regional government (province, state, land, etc.)
• Local government (municipality, district, commune, etc.).
Remarks:
- Clarification for ambiguities of classification:
- If a country only has two levels of government, the low er level usually must be
designated local, not regional.
- If there are four or more levels, the second level usually must be designated
regional and the third (and follow ing ones), local.
- If a city (such as the national capital) has dual status as both regional and local
government, its expenditure is reported as expenditure of regional level of government
(e.g. the Stadtstaaten Hamburg, Bremen and Berlin in Germany).
- Regional and local government responsibilities: The terms “ regional” and “ local”
apply to governments w hose responsibilities are exercised w ithin certain geographical
subdivisions of a country. They do not apply to government bodies w hose roles are
not geographically circumscribed but are defined in terms of responsibility for
particular services, functions, or categories of students.
3.7.2.2.2. DIRECT EXPEN DITURE ON EDUCATIONAL IN STITUTION S
“ D irect expenditure on educational institutions” by a government may take either of
tw o forms:
• Purchases by a government agency of educational resources to be used by
educational institutions.
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.
Examples include direct payments of teachers' salaries by a central or regional education
ministry, direct payments by a municipality to building contractors for the construction of school
buildings, and procurement of textbooks by a central or regional authority for subsequent
distribution to local authorities or schools.
• Payments by a government agency to educational institutions that have the
responsibility of purchasing educational resources themselves.
.
Examples of such payments include a government appropriation or block grant to a
university, w hich the university then uses to pay staff salaries and to buy other resources,
government allocations of funds to fiscally autonomous public schools, government subsidy to
private schools; and government payments under contract to private companies conducting
educational research.
The coverage of direct expenditure on educational institutions
I N CLUD ES:
- Current expenditure on staff compensation (salaries for teaching and non-teaching
staff, expenditure on retirement and other non-salary compensation)
- Expenditure designated for capital, for ancillary services and for R& D
EXCLUD ES:
- Expenditure on servicing debts (i.e. payments of interests on the amounts borrow ed
for educational purposes and repayments of the principal).
- Tuition fees that the families of students enrolled in public educational institutions are
paying to regional or local government rather than directly to educational institutions
to avoid double counting as they are included under household payments to
institutions.
3.7.2.2.2.1. Direct expenditure designated for capital
Table FIN1-SOURCE request data on direct expenditure designated for capital in specific
row s (C5a, R5a, L5a and G5a).
Note that the concept reflected in these data categories is that the expenditure in question
has been explicitly designated, or “ earmarked,” for capital. A ctual capital expenditure (on
buildings, equipment, etc.) may exceed the amounts designated for capital if funds not specifically
earmarked by governments for capital formation are used to finance capital outlays.
3.7.2.2.2.2. Direct expenditure designated for ancillary services
Table FIN1-SOURCE request data on public expenditure designated for ancillary services
in row G5b.
Note that the concept reflected in this category is that the expenditure in question has
been explicitly designated, or “ earmarked,” for ancillary services. The amounts actually spent for
ancillary services may exceed the amounts designated for ancillary services by public and other
private sources plus fees paid by households in cases w here funds not specifically earmarked by
governments are used to finance ancillary services.
3.7.2.2.2.3. Direct expenditure for R& D activities
Table FIN1-SOURCE request data on Direct public expenditure for R& D activities in
row s G1 to G5, and also separately in row G5c.
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Note that although direct public expenditure for R& D activities is reported separately, it
is desirable to include them in row s G1 to G5.
Note that the concept reflected in this category is the amount actually spent on R& D
activities w hich are financed by central, regional or local levels of government.
3.7.2.2.3.
INTERGOVERNM ENTAL TRAN SFERS
In table FIN1-SOURCE, net transfers payments for education from central to regional
government should be reported in row C7, central to local transfers should be reported in row C8, and total
central government transfers (C7 + C8) should be reported in row C9. Transfers from regional to local
government should be reported in row R8.
“ I ntergovernmental transfers” are transfers of funds designated for education from one
level of government to another. They are defined as net transfers from a higher level to a lower level
of government.
Every transfer from one level to another level needs to be reported as expenditure at
the level of government receiving the funds. The design of the UOE table ensures that double
counting in total expenditure by all level of government (row s G1 to G20) is avoided. Expenditure
that is only reported as a transfer, but not as expenditure at the receiving level of government is to
be excluded from the totals.
.
For example, the regional authorities spend from their own sources 100 million LCU on
educational institutions, and receive an additional 200 million LCU as transfers from the M inistry of
Education for expenditure on educational institutions. The ministry also spends 50 million LCU directly on
educational institutions. In that case 200 million LCU should be reported in row C7 as a transfer, 300 million
LCU (200+100) should be reported as spending by the regional level on educational institutions in row R5
and 50 million LCU as central spending in row C5. The total public spending on institutions (row G5) will be
calculated as to 350 million LCU, C5 plus R5.
Remarks:
- N egative transfers: It appears, how ever, that in a few situations (specifically in the
Nordic countries), transfers from local to regional authorities may be greater than transfers from
regional to local authorities. Where such situations occur, the resulting net flow s of funds should
be reported as negative transfers by the higher-level government.
- Passing of central government transfers to local government though regional
government: Sometimes, central government transfers to local governments are “ passed through”
regional governments; that is, the regional governments are responsible for disbursing central
government funds to local authorities. In cases w here this disbursement is compulsory (i.e.,
regional governments may not retain the funds for their ow n use), the payments in question
should be classified as central government transfers to local rather than to regional governments.
3.7.2.2.4.
PUBLIC PRIVATE TRAN SFER
Transfers and payments for education to private entities are divided into tw o categories:
- Public subsidies to households (a distinction is made betw een tw o forms of aid,
(1) Scholarships and other grants (including child allowances contingent to student status,
special public subsidies in cash or in kind that are contingent on student status) and
(2) Student loans (including those not attributable to household payments for educational
institutions, such as subsidies for student living costs).
- Transfers and payments to other private entities (e.g. government transfers and
certain other payments (mainly subsidies) to other private entities such as commercial companies
and non-profit organisations).
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They EXCLUD E:
- Any tax benefits to students or their families, such as tax credits or deductions
from taxable income
- Allowances that are independent of the educational status of a child.
Remark on reporting practice: government scholarships, child allow ances contingent
on student status and loans must be attributed to the level of government directly responsible
for providing funds to students, even if another level of government ultimately covers some or
all of the cost.
.
For example, if students receive loans from provincial (i.e. regional) authorities, w ho in turn are
reimbursed fully or partly by the central government, the loans should still be reported as coming from
regional (i.e., provincial) governments. The reimbursements of the provinces by central government must
be included in intergovernmental transfers from central to regional governments.
3.7.2.2.4.1.
Scholarships and other grants
In table FIN1-SOURCE, Government scholarships and other government grants to
students and households are reported in row s C10, R10 or L10, depending on w hich level of
government provides them. The amounts entered in these row s should include the follow ing
items:
- Scholarships and grants
This category I N CLUD ES
-
Public scholarships and
-
A ll kinds of similar public grants, such as fellow ships, aw ards and bursaries for
students.
Government scholarships that are channelled through educational institutions for
administrative purposes are considered government transfers to students.
- Special public subsidies in cash and kind
Special public subsidies are all those transfers to households that are linked to specific
spending by students and are contingent upon the student status.
The special subsidies EXCLUD E
-
all kinds of tuition costs, w ith the exception of tuition and other fees paid to
institutions abroad. Only in exceptional cases w ill the payments go to educational
institutions as fees for ancillary services, i.e. for lodging, meals, health services, or
other w elfare services furnished to students by the educational institutions. Those
payments that go to institutions have to be treated w ith care so that subsidies
attributable to institutions are separated out.
The special subsidies I N CLUD E:
- Special subsidies for transport;
- Special subsidies for medical expenses;
- Special subsidies for books and supplies;
- Special subsidies for social and recreational purposes;
- Special subsidies for study abroad; and
- Other special subsidies.
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Special public subsidies should cover the total value of special subsidies provided to
students, either in cash or in kind, such as reduced-price travel on public transport systems.
- Family allowances or child allowances contingent upon student status.
Family allow ances or child allow ances
- I N CLUD E allow ances that are contingent upon student status
- EXCLUD E allow ances that are independent of the educational status of a child
.
For example, if a country provides family allow ances for all children up to age 18 regardless of
educational status and provides additional allow ances for young people aged 19-25 w ho are enrolled an
educational institution, the allow ances for young people 19-25 are included in scholarships and other grants,
but the allow ances for those aged 18 and below are excluded.
3.7.2.2.4.2. Student Loans
In table FIN 1-SOURCE, Public loans to students and/ or households are reported in
row s C11, R11, L11 and G11 depending on w hich level of government provides them.
Students’ loans are reported on a gross basis - that is, w ithout subtracting or netting out
repayments or interest payments from the borrow ers (students or households). Thus, student loan
expenditure represents the total value of loans paid by government to students during the
reference year. The cost to government of servicing these loans (i.e. interest rate subsidies and the
cost of default payments) is not included.
Students’ loans
I N CLUD E
- Public loans to students and/ or households (gross amount)
EXCLUD E
-
Interest payments and repayment of the principal,
-
Government subsidy to private lenders of student public sector loans (included in
public subsidies to other private entities),
- Government payments to compensate for defaults under programmes of governmentguaranteed private loans (included in public subsidies to other private subsidies).
Remarks:
Governments also support loans paid to students by private financial institutions (e.g.
through interest subsidies, the cost of guaranteeing the loans, the cost of default payments).
These are not included as public subsidies to households but as public transfers to other private
entities (row s C13, R13, L13 or G13).
Student loans provided by private financial institutions (rather than directly by a
government) are reported as loans from other private entities to students (row E11).
3.7.2.2.4.3. Transfer and payments to other private entities
In table FIN1-SOURCE, Government transfers and certain other payments (mainly
subsidies) to other private entities (commercial companies and non-profit organisations), reported
in row s C13, R13, and L13, I N CLUD E, for example:
- Transfers to business or labour associations that provide adult education w ithin scope
of the collection;
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- Subsidies to private companies (or labour organisations or associations of such
entities) for the provision of training at the w orkplace as part of combined school and
w ork-based programmes, including apprenticeship programmes; and,
-
Interest rate subsidies or defaults guarantee payments to private financial institutions
that provide student loans.
Remarks:
- Before payments are classified as transfers to other private entities, it needs to be
determined w hether the receiving entities should be classified as educational institutions.
For example, non-profit organisations that provide student housing or student meals are
most likely to be classified as non-instructional educational institutions and transfer to them
consequently as direct expenditure on government-dependent or independent private
educational institutions.
.
- Similarly, government purchases of services from private companies or non-profit
organisations are reported as direct government expenditure on private institutions.
.
Examples of expenditure on such services include government payments for research or
evaluation performed by private research organisations, payments to private organisations that develop or
administer examinations, and fees paid to private financial institutions that operate student loan
programmes.
Public subsidies to other private entities for the provision of training at the workplace in
combined school and work-based programmes
Public subsidies to other private entities for the provision of training at the w orkplace are
reported as Transfer and payments to other private entities in row s C13, R13 and L13.
Consequently they are included as w ell in row s E3 and E5a as spending by other private
entities.
Note that it is crucial to report all public payments for expenditure at the w orkplace also
as Transfer and payments in G13 and as expenditure in E3 and E5a.
3.7.2.2.5.
TOTAL EXPENDITURE BY LEVEL OF GOVERNM ENT
In table FIN1-SOURCE, Total educational expenditure by central government, regional
governments, and local governments should be reported in row s C20, R20, and L20, respectively.
Note that these totals are gross expenditure figures, w hich include intergovernmental
transfers and other transfer payments and subsidies. They cannot be summed w ithout first netting
out duplication through intergovernmental transactions.
3.7.2.2.6.
EXPENDITURE FOR ALL LEVELS OF GOVERNM ENT COM BINED
In table FIN1-SOURCE, Consolidated educational expenditure by the public sector (all
levels of education combined) is calculated in row s G1 to G20. A ll entries on these row s are
calculated values, based on data reported in parts C, R and L.
No expenditure should be included in these totals if they have not also been included
in expenditure by individual levels of government.
A distinction is made betw een:
- Direct public expenditure on education by service provider (row s G1 to G5),
- Direct expenditure designated for capital (row G5a),
-
Direct expenditure designated for ancillary services (row G5b),
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- Direct expenditure designated for R& D activities (row G5c),
- Public transfers and other payments to students and to other private entities (row s
G10 to G14) and
- The combined total of direct public expenditure on educational institutions and public
transfers and payments to the private sector appears (row G20).
Note that intergovernmental transfers do not appear in part G of the table because all
such transfers are internal to the public sector and are netted out when total public-sector
spending on education is calculated.
3.7.2.3. FUN DS FROM I NTERNATI ON AL AGENCIES AN D OTHER FOREI GN SOURCES
The UOE data collection distinguishes:
- Funds from international sources paid to governments and
- International funds paid directly to educational institutions.
International funds consist of funds from public multilateral organisations for
development aid to education. These organisations include multilateral development banks (the
World Bank and regional development banks), the United Nations agencies and other
intergovernmental organisations, bilateral development co-operation government agencies and
international NGO agencies established in the receiving country. International funds also include
other foreign grants for R& D at tertiary institutions.
Note that the data on expenditure
- I N CLUD E all expenditure in the year of reference, regardless of w hether the
expenditure w as financed from current revenue or by borrow ing. Consequently,
educational expenditure based on loans from intergovernmental organisations, such
as World Bank loans, are fully included as funds from intergovernmental
organisations, and
- EXCLUD E repayments to international organisations.
International funds are reported as follow s in FIN1-SOURCE:
- International payments direct to public, government-dependent private and
independent private institutions, respectively, in row s F1, F2 and F3. An example
w ould be a research grant from a foreign corporation to a public university.
- International payments direct to all type of educational institutions for R& D
activities, already included in row s F1 to F5, are reported separately in row F5c. Note
that although payments for R& D activities are reported separately, it is still desirable
to include them in row s F1 to F5.
.
For example, a grant from a foreign corporation to a public university should be
reported in row s F1, F5 and F5c.
-
Transfers of funds from international sources to central, regional, and local
governments respectively in row s F6, F7 and F8.
- Total of all transfers to governments in row F9.
- Total funds from international sources (the sum of row s F5 and F9) in row F20.
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Note that transfers of funds from international sources to governments are not
automatically included in the total of expenditure on educational institutions. Like all transfer
payments reported in UOE, payments need to be reported as expenditure at the level of the
recipient of the funds, i.e. in sections C, R, L or G. A ll totals in the UOE data collections are
calculated in such a w ay, that funds are only taken into account once. If transfers are not reported
again as expenditure, they w ill not be included in the totals and the total expenditure w ill be
underestimated.
.
For example, a transfer of education funds from the European Union to a provincial (i.e. regional)
authority should be reported in row F7. The funds received are used by the provincial (i.e. regional)
authority to pay for special programmes at public schools. This expenditure needs to be included as direct
expenditure on educational institutions by regional government in row R1.
3.7.2.4. PRIV ATE SOURCES
3.7.2.4.1.
DEFINITION OF PRIVA TE SOURCES
Tables FIN1-SOURCE and FIN2-NA TURE recognise tw o private sources of education
funds:
- “ H ouseholds” , to refer to students and their families.
- “ Other private entities” , including private businesses and non-profit organisations,
including religious organisations, charitable organisations, and business and labour
associations. It also includes expenditure by private companies on the w ork-based
element of school and w ork-based training of apprentices and students.
Note that private educational institutions are regarded as service providers, not funding
sources. A ll the funds available to these institutions are regarded as coming from the public,
private or international funding sources.
.
For example, if a private university earns interest on its investments or obtains rental income by
leasing buildings or land, the interest receipts or rental payments should be classified as funds from “ other
private entities.”
3.7.2.4.2. HOUSEHOLD EXPENDITURE
I N CLUD E
- Transfers to households and students (public and private scholarships, grants, or
loans), although the student living costs themselves are not to be taken into account,
- Fees on ancillary services furnished by educational institutions and
- Costs borne by private households for the purchase of educational goods and services.
EXCLUD E
In general, the living expenses of students (costs of housing, meals, clothing, recreation,
etc.).
3.7.2.4.2.1. Payments to educational institutions
In most countries, fees paid to educational institutions represent the main form of direct
household expenditure on education.
These consist of:
- Tuition fees,
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- Other fees charged for educational services (such as registration fees, laboratory fees,
and charges for teaching materials) plus fees paid for lodging, meals, health services,
and
- Fees paid for other w elfare services furnished to students by the educational
institutions.
Table FIN1-SOURCE provides separate row s (H 1, H 2 and H 3) to report total student and
household payments to public institutions, government-dependent private institutions, and
independent private institutions respectively. In row H 4 (the sub-total for the tw o types of private
institutions) countries that have no separate data for government-dependent and independent
private institutions may enter figures for both types of private institutions combined. Row H 5 is
simply the total of row s H 1, H 2 and H 3 or, equivalently, H 1 plus H 4.
Note that:
-
Payments from students and households to institutions are reported as net amounts
- that is, after subtracting any scholarships or other forms of financial aid (such as
reductions in tuition fees or w aivers of fees) provided to students by the educational
institutions themselves.
.
For example, if the normal university tuition fee is USD 2,000 per student but some
students are offered free tuition or charged only USD 1,000, the figures entered in row s H 1 to
H5 should reflect the reduced amounts actually paid by students, not the hypothetical full
tuition fees.
-
Scholarships and other financial aid to students from governments or other private
entities are not be netted out, even if such aid is administered by, or passed through,
the institutions.
Student/ household payments to public educational institutions
-
INCLUDE tuition fees that the families of students enrolled in public educational
institutions are paying to regional or local government rather than directly to the
educational institutions
-
BUT in order to avoid double counting of such payments, the tuition fees received by
governments are not counted as part of government expenditure on the institutions
in question. For example, the tuition fee paid by an upper secondary student
attending a municipally operated school to the municipality is counted only as
student/ household tuition fee paid to a public institution. It should not also be
counted as part of the municipality's expenditure on upper secondary schools.
3.7.2.4.2.2.
Fees for ancillary services
In FIN1-SOURCE, private fees on ancillary services, already included in row s H 1 to H 5,
are reported separately in row H 5b. Note that although fees for ancillary services are now
reported separately, it is still desirable to include them in row s H 1 to H 5. Similar row s on ancillary
services by source of funds are provided for the public sector (G5b) and for other private entities
(E5b).
3.7.2.4.2.3.
Payments on educational goods and services purchased outside educational institutions
In FIN1-SOURCE, row s H 15 to H 18 report expenditure on educational goods and
services purchased by households and students outside educational institutions, in the free
market.
It is understood that many countries do not have the detailed student or household
survey data needed to quantify these direct purchases and thus may be compelled to enter the
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symbol for “ not available” in row H 15 to H 18. Some may have data for certain levels of education
but not for other levels. H ow ever, countries are invited to include estimates of spending on direct
purchases if there is a reasonable basis for doing so.
Note that double counting must be avoided. A mounts reported in row s H 1, H 2 and H 3
as fees paid to educational institutions – e.g. for laboratory use or teaching materials – should not
be reported again in row s H 16 or H 17.
3.7.2.4.2.4.
Total household expenditure
In FIN1-SOURCE, total household payments to educational institutions are show n in row
H 5. Total household expenditure other than on educational institutions is show n in row H 18.
Total educational expenditure by households (the sum of row H 5 and row H 18) should be entered
in row H 20.
3.7.2.4.3. EXPENDITURE OF OTHER PRIVATE ENTITIES
The table FIN1-SOURCE allow s for tw o types of expenditure by other private entities:
- Direct payments to educational institutions and
- Subsidies to students or households.
3.7.2.4.3.1.
Direct expenditure on educational institutions
Direct payments by other private entities to educational institutions IN CLUD E:
-
Contributions or subsidies to vocational and technical schools by business or labour
organisations;
-
Payments by private companies to universities under contracts for research, training,
or other services;
-
Grants to educational institutions from non-profit organisations, such as private
foundations;
-
Charitable donations to educational institutions (other than from households);
-
Rents paid by private organisations; and earnings from private endow ment funds;
and
-
Expenditure by private employers on the training of apprentices and other
participants in mixed school- and w ork-based educational programmes.
-
Public subsidies to other private entities for the provision of training at the
w orkplace (already reported in row s C13, R13 and L13) are included as w ell in row s
E3 and E5a as spending by other private entities.
Payments by other private entities to public institutions, government-dependent private
institutions, and independent private institutions are reported in row s E1, E2 and E3, respectively.
Row E4 is the sub-total of row s E2 and E3 but may also be used by countries that do not have
separate data for government-dependent and independent private institutions to report
expenditure on both combined. Row E5 is the total for all three types of educational institutions
combined.
3.7.2.4.3.2.
Private educational expenditure at the workplace for the training of participants in combined school and
work-based training programmes
Expenditure made by businesses w ithin the w ork-based element of the combined schooland-w ork-based educational programmes w hich fall within the scope of the UOE data collection
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are included. It is considered as expenditure by other private entities on independent private
schools, and hence reported in row E3.
Because of the scale of expenditure of private companies in some countries on the w orkbased element of school and w ork-based training of apprentices and students, a special row (E5a)
has been added to table FIN1-SOURCE to distinguish this expenditure from other expenditure of
private entities other than households.
Public subsidies to other private entities for the provision of training at the w orkplace are
reported as public subsidies to other private entities in row s C13, R13 and L13. Consequently, they
are included in row s E3 and E5a as spending by other private entities.
3.7.2.4.3.3.
Fees paid to institutions for ancillary services
In FIN1-SOURCE private fees on ancillary services, already included in row s E1 to E5, are
reported separately in row E5b. Note that although fees for ancillary services are reported
separately, it is desirable to include them in row s E1 to E5. Similar row s on ancillary services by
source of funds are provided for the public sector (G5b) and for other private entities (H 5b).
3.7.2.4.3.4.
Payments of other private entities designated for R& D activities
In FIN1-SOURCE payments of other private entities for R& D activities, already included
in row s E1 to E5, are reported separately in row E5c. Note that although payments designated for
R& D activities are reported separately, it is desirable to include them in row s E1 to E5. Similar
row s on payments designated for R& D activities by source of funds are provided for the public
sector (G5c) and for international agencies and other foreign sources (F5c).
3.7.2.4.3.5.
Financial aid to students
In FIN1-SOURCE, Total private financial aid to students (scholarships plus loans) is
reported in row E12 and I N CLUD E
Scholarships and other grants provided to students by other private entities
(reported in row E10). These include scholarships provided by businesses and religious or other
non-profit organisations.
Student loans from banks and other private lenders (reported in row E11, even if
such loans are guaranteed or subsidised by government, or made through programmes of private
lending organised by the government). Like the government loans, private loans must be reported
as gross amounts, w ithout the subtraction of payments of interest or repayments of the principal
by the borrow ers.
Note that public subsidies related to private loans that are guaranteed or subsidised by
the government, or made through programmes of private lending organised by the government,
must also be reported as public subsidies to other private entities in row G13.
3.7.2.4.3.6.
Total expenditure of other private entities
In FIN1-SOURCE expenditure of other private entities is classified as follows:
- Total payments by other private entities to educational institutions in row E5.
- Total financial aid from other private entities to students or households in row E12.
- Total educational expenditure by other private entities (the sum of row s E5 and E12)
in row E20.
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3.7.2.5. T OTAL PRI VATE EXPEN DI TURE AN D COM BI NED PUBLIC, PRIV ATE, AN D IN TERN ATI ON AL
EXPEND ITURE
3.7.2.5.1.
TOTAL PRIVATE EXPENDITURE
In FIN1-SOURCE total expenditure by the private sector, consisting of expenditure by
students and households and expenditure by other private entities, are reported in part P of the
table. They are classified by type of institution:
- Payments to public institutions (row P1),
- Payments to government-dependent private institutions (row P2),
- Payments to government-independent private institutions (row P3).
Row s P1, P2 and P3 (payments to educational institutions) are the sums of payments to
institutions reported in parts H and E of the table (e.g. P1 = H 1 + E1).
Row P4 is the sub-total of P2 and P3. P5, the sum of P1, P2 and P3, or equivalently, P1 +
P4, gives the total of private-sector payments to all three types of educational institutions.
H ousehold payments other than to educational institutions (H 18) represent the only
other element of total private expenditure. Total private education expenditure, row P20, is the
sum of P5 and H 18.
Note that private expenditure on financial aid to students does not appear in Part P
because such financial aid is internal to the private sector and has been netted out in calculating
total private spending.
3.7.2.5.2. COM BINED PUBLIC, PRIVATE, AND INTERNATIONAL EXPENDITURE
In FIN1-SOURCE total educational expenditure from all sources – public, private, and
international – is reported in part N of the table. A gain they are classified by type of institution:
- Payments to public institutions (row N1),
- Payments to government-dependent private institutions (row N2),
- Payments to government-independent private institutions (row N3)
Row s N1, N2 and N3, expenditure on educational institutions, are the sums of payments
to institutions reported in parts G, F and P of the table.
.
For example, N1 = G1 + F1 + P1. N 4 is the sub-total of N2 and N3. N 5, the sum of N1, N 2 and N 3
or equivalently, N 1 + N 4, is total expenditure on all types of educational institutions from all funding
sources combined.
Combined public, private and international expenditure designated for ancillary services,
already included in row s N1 to N5, is reported separately in row N 5b. Note that although
combined public, private and international expenditure designated for ancillary services is now
reported separately, it is still desirable to include them in row s N1 to N5.
Combined public, private and international expenditure for R& D activities, already
included in row s N1 to N5, is reported separately in row N5c. Note that although combined
public, private and international expenditure for R& D activities is now reported separately, it is
still desirable to include them in row s N1 to N5.
The only other element of total educational spending is household payments other than
to educational institutions (H 18). Total educational expenditure, row N20, is the sum of N5 and
H 18.
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Note that the total expenditure show n for public, government-dependent private, and
independent private educational institutions in rows N 1, N 2, and N 3 of table FI N 1-SOURCE
should correspond, to the totals shown in table FI N 2-NATURE.
3.7.3.
RESOURCE
CATEGORIES FOR EXPEN DITURE ON
EDUCATI ONAL
THE EXPEND ITURE CATEGORIES OF T ABLE FI N 2-NATURE
INSTITUTI ONS:
3.7.3.1. T HE STRUCTURE OF TABLE FI N 2-NATURE
In table FIN2-NA TURE “ Education expenditure by service provider, expenditure
category, and level of education” , the expenditure is classified by
- Expenditure categories (current and capital expenditure)
- Type of service provider (public institutions, government-dependent private
institutions, and independent private institutions), without regard to sources of funds
(whether they are public or private). These expenditure figures are intended to represent
the total cost of services provided by each type of institution.
The function of this table is to obtain the data needed to construct indicators of the cost of
education (total and per student) and the composition of educational expenditure by nature and
type of resource, disaggregated by both level of education and service provider.
3.7.3.2. EXPEN DITURE BY TYPE OF INSTITUTION : PUBLIC AN D PRI VATE INSTITUTI ONS
Table FIN2-NA TURE consists of five parts. Individual row s in the table FIN2-NA TURE
are identified by combinations of letters and numbers, in w hich the letters correspond to funding
sources, as follow s:
A = Public and private institutions;
X = Public institutions;
W = A ll private institutions;
Y = Government dependent private institutions and
Z = Independent private institutions.
Note that the expression “ expenditure by or on (…) institutions” is used to make clear
that countries should include both expenditure by the institutions themselves (e.g.
salaries paid by a fiscally autonomous university) and expenditure by governments on,
or on behalf of, the institutions (e.g. salaries paid by a national education ministry
directly to the individual teachers employed in public or private schools).
Remarks:
- Unavailable/missing data: A lthough table FIN 2-NA TURE is designed to obtain data
concerning all three types of educational institution, it is recognised that not all
countries can supply complete expenditure figures for their private institutions. A
country unable to provide expenditure figures for either its government-dependent
or independent private institutions, for some or all I SCED levels, is invited to
indicate this by inserting appropriate missing data codes in the relevant columns of
parts Y and Z.
-
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Consistency with data from table FI N-STUD EN TS: Countries are asked to report
enrolment data in table FIN-STUDENTS w hich are fully compatible w ith the scope of
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the finance table. M oreover, efforts should be made to ensure complete consistency
between missing codes used in tables FI N -STUD EN TS and FI N 2-NATURE.
- Complete data: Countries are asked to carefully review w hether the expenditure on
the different types of private institution is complete. If large portions of the budgets of
the relevant institutions are missing, the w hole section must be reported as missing
rather than w ith understated figures.
3.7.3.3. EXPEN DITURE BY RESOURCE CATEGORY
In table FIN2-NA TURE, w ithin educational institutions, expenditure is classified into
current and capital expenditure and these tw o categories are the standard ones used in national
income accounting.
- Current expenditure (rows A6 to A14, X1 to X14, W6 to W14, Y1 to Y14 and Z1 to
Z14) is expenditure on goods and services consumed w ithin the current year, i.e.,
expenditure that needs to be made recurrently in order to sustain the production of
educational services. M inor expenditure on items of equipment, below a certain cost
threshold, is also reported as current spending.
- Capital expenditure (rows A15, X15, W15, Y15 and Z15) is expenditure on assets that
last longer than one year. It includes spending on construction, renovation and major
repair of buildings and expenditure on new or replacement equipment. (It is
understood that most countries report small outlays for equipment, below a certain
cost threshold, as current rather than capital spending.)
Separate row s for identification of any expenditure on ancillary services (row s A 30, X30,
W30, Y30 and Z30) and on R& D activities (row s A40, X40, W40, Y40 and Z40), included in current
and capital spending, are included in table FIN2-NA TURE.
3.7.3.3.1.
CURRENT EXPENDITURE
Current expenditure is broken dow n, into expenditure on compensation of personnel,
and expenditure on other (non-personnel) resources.
3.7.3.3.1.1. Expenditure on compensation of personnel
In table FIN2-NA TURE expenditure on compensation of personnel (row s A 6, X6, W6, Y6
and Z6) is classified in two w ays:
-
by type of personnel (row s X1, X5, Y1, Y5, Z1, Z5)
-
by type of compensation (row s X7 to X9, Y7 to Y9)
Categories of educational personnel
Table FIN2-NA TURE recognises tw o categories of educational personnel:
- The “teachers” category includes only personnel w ho participate directly in the
instruction of students. Under expenditure for on compensation of teachers, (row s X1,
Y1 and Z1), countries should report the full compensation of full-time teachers plus
appropriate portions of the compensation of staff w ho teach part-time.
.
For example, if the head-teachers or principals of a country's primary schools teach for a quarter of
their time, on average, and perform administrative functions for the other three quarters of their time, only
one quarter of head-teachers' compensation is included in compensation of teachers. The remaining three
quarters are included in compensation of other educational, administrative and professional personnel.
- The N on-teaching staff category (“ Other pedagogical, administrative, and
professional personnel + support personnel” in FIN2-NA TURE) includes, in addition
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to head-teachers and other administrators of schools, supervisors, counsellors, school
psychologists, school health personnel, librarians or educational media specialists,
curriculum developers, inspectors, educational administrators at the local, regional,
and national level, clerical personnel, building operations and maintenance staff,
security personnel, transportation w orkers, food service w orkers, etc. The exact list of
occupations included in this category w ill vary from one country to another.
Expenditure on compensation of the tw o categories of personnel is reported in row s X1
and X5 respectively, and on the corresponding row s of parts Y and Z of the table.
Breakdown of expenditure on compensation of personnel
Total expenditure on compensation of personnel, show n in row s X6 and Y6 are broken
dow n by type of compensation as follow s:
Salaries (row s X7 and Y7) means the gross salaries of educational personnel, before
deduction of taxes, contributions for retirement or health care plans, and other contributions or
premiums for social insurance or other purposes.Error! Bookmark not defined.
Expenditure on retirement, i.e. pension schemes (row s X8 and Y8), means actual or
imputed expenditure by employers or third parties to finance retirement benefits for current
educational personnel. This expenditure does not include pension contributions made by the
employees themselves, or deducted from their gross salaries. The reference to third parties is
included to cover situations in w hich costs of retirement are not borne by the education authorities
directly but rather by other public authorities, such as social security or pension agencies or
finance ministries. (see specific instructions included in section 3.6.1.1.3.8. of this manual)
Expenditure on other non-salary compensation (row X9 and Y9) (fringe benefits)
includes spending by employers or third parties on employee benefits other than pensions. These
benefits may include such things as health care or health insurance, disability insurance,
unemployment compensation, maternity and childcare benefits, other forms of social insurance,
non-cash supplements (e.g. free or subsidised housing), free or subsidised child care, and so forth.
The list of employee benefits varies from country to country, and often betw een sectors or
categories of personnel within the same country.
Note that the breakdow n of compensation of personnel into salaries and non-salary
components is not requested for independent private institutions as it has not been possible to
obtain these data for a significant number of countries. The underestimation of non-salary
compensation, especially in countries w here no reliable estimates exist for future pension liabilities
of current expenditure, remains a significant potential bias in comparisons of expenditure data.
3.7.3.3.1.2. Current expenditure other than compensation of personnel
In table FIN2-NA TURE all expenditure on goods and services used in education other
than compensation of educational personnel is reported in row s A 13, X13, W13, Y13 and Z13. This
type of current expenditure includes the follow ing categories:
-
Expenditure on contracted and purchased services is expenditure on services
obtained from outside providers, as opposed to services produced by the education
authorities or educational institutions themselves using their ow n personnel. The
services most commonly obtained under contracts are:
- Support services, such as maintenance of school buildings, and
- A ncillary services, such as preparation of meals for students.
-
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Rents paid for school buildings and other facilities are also included in this
category. In a few rare cases, the educational authorities may even contract out
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teaching services by engaging a private company to operate certain schools. The
providers of contracted services may be private companies or public agencies.
.
A n example of services under contracts is a private company that cleans school
buildings.
.
A n example of rent payments is w hen a general public building authority that
constructs school buildings and leases them to the education authorities.
-
Expenditure on other resources covers the purchases of other resources used in
education, such as teaching and learning materials, other materials and supplies,
items of equipment not classified as capital, fuel, electricity, telecommunications,
travel expenses, and insurance.
-
Required payments other than expenditure on educational resources and services.
.
For example, the property taxes that educational institutions are required to pay in some
countries are reported here.
Remark:
Financial aid to students is not included in FIN2-NA TURE UN LESS it is provided by
the institution’s own funds in form of a reduction in tuition fees or w aivers of fees and it exceeds
household payments to institutions.
3.7.3.3.2.
CAPITAL EXPEN DITURE
The capital expenditure reported in FIN2-NA TURE represents the value of educational
capital assets acquired or created during the year in question – that is, the amount of capital
formation – regardless of w hether the capital expenditure w as financed from current revenue or by
borrow ing. In other w ords, capital outlays must be recorded in the years in w hich they are made.
The cost of the depreciation of capital assets is not included.
For example, if a school building costing 10 million Euros is constructed in 2010,
the full 10 million Euros should be reported as capital expenditure for 2010, even if the building is
financed by a loan, w ith repayment spread over 20 years. If the building was constructed over the
tw o-year period, 2009 to 2010, w ith 7 million Euros of the cost of construction paid in the first year
and 3 million Euros in the second year, capital outlays of 7 and 3 million, respectively, should be
included in the 2009 and 2010 data.
.
Capital expenditure EXCLUD E expenditure on debt servicing (e.g. interest payments,
repayments of the principal). This means that neither interest payments nor repayments of the
principal should be counted as part of capital or current spending.
3.7.3.3.3.
ADJUSTM ENTS FOR CH AN GES IN FUND BALA NCES
In table FIN2-NA TURE adjustments for changes in fund balances are reported in row s
A 41, X41, W41, Y41 and Z41 (a reduction is entered as a negative amount).
The total funds received by educational institutions from all sources may not be precisely
equal to total expenditure in the reference period. This is because the institutions have either
added to or reduced their fund balances during the period in question.
A n increase or reduction in fund balances cannot be attributed to current of capital
expenditure. They w ould distort the distribution by expenditure category. Therefore special row s
are provided to record adjustments for changes in fund balances. These row s account for potential
differences in funds reported in FIN1-SOURCE and expenditure by educational institutions
reported in FIN2-NA TURE.
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3.7.3.3.4.
EXPENDITURE ON AN CILLA RY SERVICES
In table FIN2-NA TURE, if for a certain type of service provider (public and private,
public, all private, government dependent private, private independent) expenditure on ancillary
services is contained under current or capital expenditure, it should be reported separately as w ell
in row s A 30, X30, W30, Y30, and Z30.
Note that the expenditure on ancillary services show n in row A 30 of table FIN2NA TURE should correspond to row N5b of table FIN1-SOURCE.
3.7.3.3.5.
EXPENDITURE ON R&D ACTIVITIES
In table FIN2-NA TURE, if for a certain type of service provider (public and private,
public, all private, government dependent private, private independent) expenditure on R& D
activities is contained under current or capital expenditure, it should be reported separately as
w ell in row s A 40, X40, W40, Y40, and Z40. Note that the expenditure on R& D activities show n in
row A 40 of table FIN2-NA TURE should correspond to row N5c of table FIN1-SOURCE.
3.7.3.3.6.
TOTAL CURRENT A ND CAPITAL EXPENDITURE
Total current plus capital expenditure (X14 + X15) is reported in row X20. Similarly, the
totals in sections A , W, Y and Z are reported in row s A 20, W20, Y20 and Z20
The tables FIN1-SOURCE and FIN2-NA TURE relate to each other as follow s:
Row FIN1-SOURCE N1 equals row X20 + X41 of FIN2-NA TURE;
Row FIN1-SOURCE N2 equals row Y20 + Y41 of FIN2-NA TURE;
Row FIN1-SOURCE N3 equals row Z20 + Z41 of FIN2-NA TURE;
Row FIN1-SOURCE N4 equals row W20 + W41 of FIN2-NA TURE;
Row FIN1-SOURCE N5 equals row A 20+A 41 of FIN2-NA TURE.
3.7.4.
D EFINITI ON OF EXPEND ITURE ON RESEARCH AN D D EVELOPM EN T
Expenditure on R& D is defined according to the OECD Frascati M anual.
Tables FIN1-SOURCE and FIN2-NA TURE
I N CLUD E all expenditure on research performed at universities and other institutions of
tertiary education, regardless of w hether the research is financed from general institutional funds,
through separate grants, or from contracts from public or private sponsors.
EXCLUD E expenditure on independent, organisationally separate, government research
institutions in cases w here the connection betw een universities and research institutions is purely
administrative.
Remark:
General university budgets: Where R& D expenditure is embedded w ithin general
university budgets, problems can arise in the separation of expenditure on R& D from total
expenditure. This embedded expenditure includes, for example, spending on the compensation of
teaching staff who w ork part of their time on R& D. These elements need to be identified and staff
costs need to be broken dow n for education and R& D activities. The OECD Frascati M anual
suggests standard practices for the separation.
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